The Karnataka Authority of Advance Ruling (AAR) ruled that GST payable on Education content used by healthcare professionals or students to fulfil mandatory demand by their professional body or institute.
The applicant, M/s. Cmepedia Gerda Hugguette Emma Van Hoecke also states that the Karnataka Medical Council readily agreed to collaborate with them as they are aware that this area requires development. And educational material for career-long learning is international quality controlled by an independent body, such as the EACCME in Europe. In India, a similar body needs to be established. Such bodies reduce the bias in information caused by the interests of pharmaceutical or medical device companies. And the applicant re-distributes educational material which has not been influenced by such interests or in a limited or extensive manner. This differentiation is mentioned clearly in their web-site. Health care professionals will be able to make an informed choice on their educational materials.
The applicant has sought the advance ruling on the issue is paid educational content, which is used by health care professionals or students to fulfil a mandatory demand by their professional body or institute, exempt of tax; is 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, exempt of tax.
The coram of Dr. M.P.Ravi Prasad and T.Kiran Reddy has held that the paid education content, which is used by health care professionals or students to fulfil a mandatory demand by their professional body or institute is not exempt to tax under the provisions of the Central Goods and Services Tax Act or Karnataka Goods and Services Tax Act or Integrated Goods and Services Tax Act, 2017.
“The fee collected for the portfolio management is also not exempt from tax under the provisions of the Central Goods and Services Tax Act or Karnataka Goods and Services Tax Act or Integrated Goods and Services Tax Act, 2017,” the AAR said.
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