Service Rendered Without Element Of Any Charge May Not Qualify For GST

New Delhi:   Service rendered by an individual or institution for facilitating overseas payments without any element of service charge may not be liable to pay GST, a tax authority has held. The Kerala Authority of Advance Ruling (AAR) has ruled that no GST is payable on payment of examination fee made on behalf of students as a pure agent without any element of service charge for such s…