In para 5 of the Circular No. 102/21/2019-GST dated 28th June, 2018,

“It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.”

Whether GST is payable on the service, provided by a private Industrial Training Institute for conduct of examination against consideration in the form of entrance fee and also on the services relating to admission to or conduct of examination.

As you are aware vide Finance Act, 2020, section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) was amended and the same has been notified with effect from 01.01.2021 vide notification No. 92/2020- Central Tax, dated 22.12.2020. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:

Understand Circular No. 207/01/2024-GST on monetary limits for departmental GST appeals before GSTAT, High Courts and Supreme Court with practical FAQs.

“Printing and reproduction services of recorded media, on a fee or contract basis”. The two service codes attract different GST rate of 18% and 12% respectively and therefore wrong classification may lead to short payment of GST.

Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the CGST Act, 2017 and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims:

Learn how GST applies to No Claim Bonus (NCB) under Circular 186/18/2022. Understand why NCB is not a taxable supply and how it affects insurance premiums.

As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against an advance ruling shall be made by the applicant on the common portal.

Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services.