Kasturba Health Society ., In re
Date: December 5, 2022
Subject Matter
Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST
Summary
The fees and other charges received from students and recoupment charges received from patients would constitute as a consideration for “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and the supply of educational serv…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MOST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MOST Act. 2. The present appeal has been filed under Section 100 of the Central…