Notice issued in matter related to 18% GST rate on the course fee payable by candidates for the DNB course conducted under the auspices of the National Board of Examinations
GST on course fee —— The Petitioner prayed two submissions i.e (i) GST at the rate of 18% is being charged on the course fee payable by candidates for the DNB course conducted under the auspices of the National Board of Examinations; and (ii) The fee of Rs. 1.25 lakhs which was enhanced on 3 April 2019 is by virtue of a clarification dated 15 February 2021 being applied to all ongoing broad specialty, special specialty and fellowship courses, irrespective of the year of joining.
Held that—The Hon’ble Supreme Court issued notice, returnable on 3 September 2021.
Notice issued in matter related to 18% GST rate on the course fee payable by candidates for the DNB course conducted under the auspices of the National Board of Examinations
GST on course fee —— The Petitioner prayed two submissions i.e (i) GST at the rate of 18% is being charged on the course fee payable by candidates for the DNB course conducted under the auspices of the National Board of Examinations; and (ii) The fee of Rs. 1.25 lakhs which was enhanced on 3 April 2019 is by virtue of a clarification dated 15 February 2021 being applied to all ongoing broad specialty, special specialty and fellowship courses, irrespective of the year of joining.
Held that—The Hon’ble Supreme Court issued notice, returnable on 3 September 2021.