Levy of GST— In the instant case, the applicant provides service to health care professional bodies such as State Medical Councils and Dental Councils, Institutes for Healthcare education and hospitals.

The applicant has sought advance ruling in respect of the following questions:-

i. Is paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute, exempt of tax?

ii. Is the fee for the portfolio management, which will reduce the administrational pressure on professional bodies and health care professionals, and which will increase the transparency in the certification of educational activities, exempt of tax?

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 Rs.999-00 per year plus 15% of the content charges if chargeable plus whatever the fee the Medical Council charges.

Held that— 

i. The paid education content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute is not exempt to tax under the provisions of the Central Goods and Services Tax Act or Karnataka Goods and Services Tax Act or Integrated Goods and Services Tax Act, 201 7.

ii. The fee collected for the portfolio management is also not exempt from tax under the provisions of the Central Goods and Services Tax Act or Karnataka Goods and Services Tax Act or Integrated Goods and Services Tax Act, 2017.