Arivu Educational Consultants Pvt. Ltd ., In re
Date: September 30, 2019
Subject Matter
Activity of collecting exam fee (charged by any university) from students and remitting the same to that particular university without any value addition to it is a service as a pure agent
Summary
Q) Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service? A) The activity of collec…
M/s Arivu Educational Consultants Pvt, Ltd., No.37, 4th Main, Maruthi Extention, Raiajinagar, Bengaluru-560021, (herein after referred as applicant) having GSTIN number 29AADCA052831,ZO, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & MGST Act 2017 read with Rule 104 of CGST Rules 2017 & MGST Rules 2017, in form GST ANA-01, discharging the fee of Rs,5.000/…