• Notification Date: 16-02-2022
• Notification No: N/A

GST Applicable on Education Content used by Students and Healthcare Professionals

The Karnataka Authority of Advance Ruling (AAR) has passed a ruling regarding the GST charged on Educational content. The healthcare professionals and students who use these educational contents are liable to pay GST as demanded by the professional body or institute.

The application was filed by M/s. Cmepedia Gerda Huguette Emma Van Hoecke. According to the applicant, the Karnataka Medical Council has agreed to co-operate with the new ruling. The Council feels that this area is a matter of concern and needs attention. EACCME is an independent international body in Europe that controls career-long learning materials required for education. There is an urgent requirement for a similar controlling body in India. These bodies work without showing any bias in the information caused by the pharmaceutical and medical device companies.

The applicant has presented those unbiased educational materials that have remained uninfluenced by the interests of these companies to any extent. The information is clearly updated on the website and this would help the healthcare professionals to choose the required educational materials as per convenience.

According to the applicant, this is a matter of paid educational content. These educational contents are utilized by healthcare professionals and students for their purpose. This is exempted from any tax provisions. It is a fee paid for portfolio management which will further reduce the administrational pressure on the healthcare institutions and bodies. If the institutions are relieved from the administrational pressure, there will be better transparency in the certification of educational activities.

The Coram of Dr M.P.Ravi Prasad and T.Kiran Reddy has declared that the paid education contents are not exempted from tax as per the provisions of the Central Goods and Services Tax Act, or the Integrated Goods and Services Tax Act, 2017.