Tag: GST Zero Rated Supply

GST Posts, , , ,

Exempt, Nil-Rated, Zero-Rated, Non-GST & Non-Supplies: Understanding the Differences

[Article published in the Salem Branch of SIRC of ICAI e-Newsletter, April 2019; Penned by CA. Srinivasan V and reviewed by CA. Saravana Prabhu] Although it has been more than one-and-half years since the GST law came into force, many users inter-changeably fill details relating to nil-rated supplies, exempt supplies, non-taxable supplies, transactions which are […]

GST Rulings, , , ,

GST | Facilitating Student Enrolment to Foreign University – Taxable or Zero-Rated?

Issue: Whether facilitating recruitment or enrolment of students to foreign universities is a taxable or zero-rated supply? Background: Applicant facilitates recruitment / enrolment of students to foreign Universities. It is paid commission, based on performance in recruiting students, which is a percentage of tuition fee collected from students enrolled through applicant. Ruling: From the terms […]