Question
A Society registered under the Societies Registration Act, 1860, consists of Dental professionals and Students holding a Conference, where the Members as well as students participate.
Whether the Registration Fees Collected from Students is exempt from GST being the fees for Educational Services ?
Whether the Registration Fees Collected from Doctors or Qualified members is exempt as this is a fees for Exchange of Knowledge ?


Answer
Facts of the Case:
Registered society is holding a conference for students and members. Whether GST is applicable on Registration fees collected from students and members.

Law Applicable:
Notification 12/2017 Central Tax (Rate)

1 Chapter 99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
 
66 Heading 9992 or Heading 9963  Services provided -
(a) by an educational institution to its students, faculty and staff;
  (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) to an educational institution, by way of,-
  (i) transportation of students, faculty and staff;
  (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
 


Interpretation:
Educational services provided by education institutions is only exempt under Notification 12/2017 Central Tax (Rate) vide s.no. 66.
A Society registered under the Societies Registration Act, 1860 is not an educational institution.

Further Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities is exempt where charitable activities means activities relating to -
(i) public health by way of ,-
    (A) care or counseling of

        (I) terminally ill persons or persons with severe physical or mental disability;
        (II) persons afflicted with HIV or AIDS;
        (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

    (B) public awareness of preventive health, family planning or prevention of HIV infection;

(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational programmes or skill development relating to,-

    (A) abandoned, orphaned or homeless children;
    (B) physically or mentally abused and traumatized persons;
    (C) prisoners; or
    (D) persons over the age of 65 years residing in a rural area;

(iv) preservation of environment including watershed, forests and wildlife;

Conference held by Society for exchange of knowledge is not a Charitable Activity hence not exempt.

Conclusion:
Registration fees collected by Society for holding a conference for students is not covered under any exemption hence taxable under GST.

(Reply dt.27/06/2019)