GST Applicable on educational courses taken by health care professionals mandated by their professional body

GST Applicable on educational courses taken by health care professionals mandated by their professional body Karnataka Authority of Advance Ruling (AAR) has ruled out that GST is applicable on paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute. The Authority further ruled that the fee for the portfolio management, which will reduce the administrational pressure on professional bodies and health care professionals, and which will increase the transparency in the certification of educational activities is also not exempt from GST. The Applicant is a proprietary concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Kamataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST / SGST Act respectively). The applicant provides service to a health care professional bodies such as State Medical Councils and Dental Councils, Institutes for Healthcare education, and hospitals. The Ruling was made by Dr. M.P. Ravi Prasad, Additional Commissioner of Commercial Taxes, Member (State) and Sri. T. Kiran Reddy, Additional Commissioner of Customs & Indirect Taxes, Member (Central)