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2022 (2) TMI 711 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAExemption from GST - paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute - fee for the portfolio management - HELD THAT:- The applicant is providing services to doctors to maintain the professional standards as required by law and guidelines issued by the Medical Council. The consideration charged by the applicant is also verified and found that the applicant is charging ₹ 999-00 per year plus 15% of the content charges if chargeable plus whatever the fee the Medical Council charges - the transactions reveal that the recipient of services is health care professionals and it is not for obtaining a degree as prescribed by law. The services provided by the applicant is not covered under Entry No. 74 of the Notification 2017- Central Tax (Rate) dated 28.06.2017 as it is not a health care service nor the applicant is a clinical establishment. The services provided is also not covered under the Entry No. 66 of the said Notification, as it is not an educational institution as per the definition given to it in clause (y) of paragraph 2 of the said Notification. As far as the services of the applicant are concerned, the applicant claims that the professional bodies can track the progress of their members in their online portfolio and there would be no need to check the paper certificates. The health care professionals would no longer required to submit the certifications and await approval of the professional bodies. The portfolios are secure and are accessible only after permissions are given by the members to align with privacy regulations - it is clear that the applicant is collecting the charges on behalf of the professional bodies and are paying it to them. The amounts are paid by the health care professionals. It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.
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