Private Medical Colleges are liable to pay GST on affiliated and inspection fees.:Telangana High Court
Title- Care College of Nursing & Ors Vs Kaloji Narayana Rao University of Health Sciences & Ors.
Court- High Court of Telangana
Case No. – Writ Petition No. 34617 of 20220& batch
Decided on- 7 October, 2023
Coram- Before Sri P. Sam Koshy and Sri Laxmi Narayana Alishetty JJ.
Introduction- In this case, the writ petitions are filed by the educational institutions assailing the demand notice raised by the University so far as payment of GST on the affiliation fee and inspection fee together with arrears from July, 2017 onwards.
Facts- GST authorities directed the University to collect and deposit the GST dues from July, 2017 onwards on affiliation and inspection fees paid by private institution affiliated to K.N.R.U.H.S.
For this regard the petitioners were directed to submit 9% SGST and 9% CGST on the affiliation and inspection fee paid to the University from July, 2017 onwards in the form of DD (Demand Draft) to the Registrar, K.N.R.U.H.S. payable at Warangal within 10 days.
Issues- Whether Private Medical Colleges are liable to pay GST on affiliated and inspection fees?
Petitioners contended that,
- Notification No. 12 of 2017 would show that the services provided by ab educational institution stands exempted from payment of GST. The term “Educational Institution” has been defined in the said notification in Section 2 (y) of the GST Act.
- The collection of fees towards inspection and affiliation also would get exempted from levy of GST. The amendment made in the said Notification makes it clear that conduction of entrance exam and collection of entrance fees also exempted and thus, it would include affiliation and inspection fees as well.
- Learned counsel for the petitioners relied upon a recent decision of the Karnataka High Court in M/s. Rajiv Gandhi University of Health Sciences vs. Principal Additional Director General, Directorate General of GST Intelligence and others and M/s. Bangalore University vs. Principal Additional Director General, Directorate General of GST Intelligence and others, wherein the said writ petitions were allowed.
Respondents contended that,
- In terms of Notification No. 11 of 2017, the Government had made it expressly clear that under the ‘Heading – 9992’, the educational institution is one which is taxable under the GST law. The term ‘Educational Services” includes various other fees which is collected.
- A plain reading of Serial No.66 would show that the collection of affiliation fees and inspection fees does not stand exempted.
- The decisions rendered in Karnataka High Court cases which was referred by the learned counsel of petitioners would not be applicable.
Court Analysis and Decision- After hearing the contentions of either side the Court analysed that,
- The plain reading of the Notification No. 11 of 2017 it is clear that educational services have been particularly held to be taxable.
- Under the taxing law, unless there is a specific exemption granted specifically on inspection fees and affiliation fees, the petitioners cannot be permitted to claim exemption.
- Notification No. 12 of 2017 which stood amended further vide Notification No. 2 of 2018 says that the specific nature of service rendered by the educational institutions which would stand exempted. Inspection and affiliation fees however is not part of the said notification.
After considering all the facts the court dismissed the writ petition No. 34617 of 2022. Consequently, all the connected writ petitions were also dismissed.
WRITTEN BY:Nireesha rao
ℹ️ Private Medical Colleges liable for GST on affiliated and inspection fees, rules Telangana High Court. 🏥⚖️ #GST #TelanganaHighCourt
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