GST on DNB, DrNB, FNB, and Post MBBS Diploma courses?
The Delhi High Court has granted a stay on the National Board of Examinations (NBE) decision levying 18 percent GST on DNB, DrNB, FNB, and Post MBBS Diploma doctors at the time of payment of the yearly course fee.
NBEMS trainees enduring training for various Broad Specialty (DNB), Super Specialty (DrNB), Fellowship Courses (FNB), and Post MBBS Diploma courses are charging their annual course fee directly to NBEMS, according to public notices released on Natboard’s official website on the following dates: 15.01.2021, 15.02.2021, and 19.08.2021. The yearly course cost of Rs 1,25,000 lakh + Rs 22,500 (18 percent GST) = Rs 1,47,500/- payable by NBEMS learners at the start of each academic session was indicated in these announcements.
The cost of Rs 1.25 lakhs is increased on 3 April 2019 in accordance with a statement order dated February 2021 and is applicable to all existing wide speciality, specialty, and fellowship programmes, regardless of the year of enrollment.
The Central Board of Indirect Taxes and Customs (CBIC) previously confirmed that payments paid to different school boards, including the National Board of Examinations (NBE), would no longer be liable to goods and services tax (GST).
This no GST policy, nevertheless, would only be applicable for the purpose of administering entrance exams or admission processes. The CBIC had promised that 18 percent GST will be levied on services offered by these bodies, such as accreditation of an organization or a professional.
Following such comments from CBIC, the Association of DNB Doctors and the Federation of Resident Doctors Association (FORDA) wrote to the NBE, questioning the inclusion of GST charges in DNB applicants’ yearly course costs.
The Association of DNB Doctors subsequently petitioned the Supreme Court, challenging the 18% GST levies on DNB course costs, and was instructed to file the case in the Delhi High Court.
When the case was heard in the High Court recently, the panel of Honourable Justices Manmohan and Manmeet Pritam Singh Arora issued a stay order, ruling, Procedure of the impugned notifications dated 15th January 2021, 15th February 2021, and 19th August 2021 authorized by the NBE stay to the extent they levy GST on students.
The bench reviewed an affidavit made on the subject by one of the respondents, which stated:
Regarding the question highlighted by this Hon’ble Court about whether GST is payable on the course fee collected by respondent no. 2 from the petitioner, it is submitted that under GST laws, any service provided by an educational institution to its students for imparting education recognized by law is exempt from The requirement of GST (entry no. 66 to notification no. 12/2017-CT(R) refers). As a result, the fee imposed by a medical university to its students for medical education is free from GST. This is true even if the fee is transferred through DNB, who in this situation is just acting as a pure agent in terms of this fee amount. It is unclear why the DNB has chosen a different interpretation of the fee revenue earned from medical graduates on favor of medical institutions. It is therefore underlined that the CBIC has made no changes to the regulations governing GST taxability, necessitating the NBE to publish such statement (notices dated 15.01.21 & 15.02.21). NBE’s services in the conduct of examinations (including entrance examinations) for students are likewise GST-free.
In accordance with the High Court’s stay decision, the NBE has sent out an official notification to all DNB, FNB, DrNB, and Post MBBS Diploma learners, as well as other stakeholders, that the GST levied by NBEMS on the yearly course has been suspended/adjourned until the conclusion of the High Court.
According to the NBE notification, the Hon’ble High Court of Delhi, in its attempt dated 12.07.2022 in Writ Petition (C) No. 10326/2021, has already been impressed to stay the activity of the public notifications dated 15th January 2021, 15th February 2021, and 19th August 2021 insofar as they levy GST on NBEMS trainees.
In accordance with the aforementioned decision of the Hon’ble Delhi High Court dated 12.07.2022. The GST levied by NBEMS on the yearly course has been suspended/adjourned pending the conclusion of the Hon’ble Court, as well as the annual course price will be as follows –
|Course Fee||GST @ 18%||Total|
|Rs 1,25,000||Insofar as the impugned notifications dated 15.01.2021, 15.02.2021 and 19.08.2021 levy GST on students, they have stayed||Rs 1,25,000|
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