No GST on payment of examination fee on behalf of students to AAPC as a pure agent

In re M/s. Cigma Medical Coding Pvt Ltd. (GST AAR Kerala)

1. Whether the payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute as a pure agent is service under GST and is there any tax liability for the same, when the applicant is collecting the actual examination fee and remitting that amount to AAPC as such without taking any service charges either from students or from AAPC.

The collect

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