Case Law Details
Association of Diplomate of National Board Doctors Vs National Medical Commission and Ors. (Supreme Court of India)
In Association of Diplomate of National Board Doctors v. National Medical Commission and Ors [Writ Petition (Civil) No.904/2021 dated August 23, 2021], Association of Diplomate of National Board Doctors (Petitioner) has filed the current writ petition for quashing of Notification imposing of 18% Goods and Services Tax (GST) on fee deposited by Diplomate of National Board (DNB) students.
The Petitioner contends the course falls under the category of S no. 66(aa) of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (“Services Exemption Notification”) making the same to be exempted from GST. Along with that, even after clarification provided in Circular No. 151/07/2021-GST dated June 17, 2021, which mentioned that GST shall not apply to any fee or any amount charged by such Boards for conduct of such examinations including entrance examinations, The National Board of Examinations (“NBE”) is forcing its students to pay extra GST on Education/ Tuition fees by way of threatening mails saying that if fee is not paid till August 5th them candidature will be cancelled.
The Hon’ble Supreme Court of India thereby in the Order dated August 23, 2021 taking into account the submissions of the Applicant that GST at the rate of 18% is being charged on the course fee payable by candidates for the DNB course and that there has been fee hike, has issued a notice looking into the aspect and has further observed that the courses conducted by NBE as mentioned in Circular stands exempted.
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