- The Delhi High Court directed the refund of GST collected on course fees paid to educational institutions.
- The National Board of Examination issued notifications directing DNB candidates to deposit GST along with the course fee.
- The Association of Diplomate of National Board Doctors filed a writ petition stating that GST is not leviable on course fees.
- The court held that the notification for collection of GST on course fees is to be set aside.
- The court directed the refund of the GST collected from the candidates.
- According to a notification, services provided by educational institutions to students are exempt from GST.
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
