The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on Income earned from conducting guest lectures.
The applicant, Sri Sairam Gopal Krishna Bhat had obtained registration as a Proprietary concern under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively) and the registration was canceled w.e.f 01.09.2019. Since he is not registered under GST Act presently, he is considered an unregistered person. The applicant is a Professor of Law at the National Law School of India University, Bengaluru, and is engaged in classroom teaching and training for students and other personnel.
The applicant states that in February 2019 he was advised to register himself under the GST Regime as his total income exceeded Rs.20,00,000/- in the financial year 2018-2019, from his activities such as delivering Guest Lectures at Institutions of International and National Repute, recognized by the UGC and sponsored by Government of India and teaching interconnected activities under a project sponsored by the United Nations Development Programme and hence registered himself under GST Act 2017.
The applicant has sought the advance ruling on the issue raised was Whether the income earned from conducting Guest Lectures amounts to or results to a taxable supply of services
The Coram of Dr. M.P.Singh and T.Karan Reddy has ruled that the income earned from conducting Guest Lectures, amounts to a taxable supply of services as per entry No. (ii) of 21 of Notification No. 11/2017 Central Tax (Rate) dated: 28.06.2017.
“Income earned from conducting Guest Lectures amounts to Supply of taxable services. The said Service falls under SAC 9983 i.e, Other professional, technical, and business services and do not fall under the exempted category of services, as information, whether the guest lecturers is not part of “Education” as defined supra, is not forthcoming the application. Hence, the said services provided by the applicant attract GST of 18%,” the AAR ruled.
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