Service rendered without element of any charge may not qualify for GST
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 service, either from the students or the agency where the fee is being routed.
