Mere facilitation of payment of fee is a pure agent service

The Kerala AAR has held that mere collection and payment of examination fees without service charge from students undergoing training with the applicant is pure agent services and no GST is payable on the same.

The same service when provided to students not undergoing training with the applicant is also not liable to GST as the same is provided without any consideration.

M/s CIGMA MEDICAL CODING PRIVATE LTD