Liability of GST 18% for Income generated from providing Guest Lecture

Last Updated On: Feb. 16, 2022, 11:27 p.m.
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LIABILITY OF GST 18% ON INCOME EARNED FROM PROVIDING GUEST LECTURES

The Karnataka Authority of Advance Ruling (AAR) has ruled Income earned from providing Income earned from providing guest lectures will attract 18 % GST. When approched to Authority for Advance Ruling Authority seeking clarity on whether the income eraned from conducting guest lectures amounts to or results to as supply of taxable services.

 

The AAR ruling stated that service professionals whose turnover exceeds Rs 20 lakh will have to pay 18 per cent goods and services tax (GST) on income earned from providing guest lectures.
 

 

The applicant had obtained registration as a Proprietary concern under the provisions of Central Goods and Services Tax Act, 2017 and 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 presently, he is not registered under GST Act , he is considered as 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.

 

“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%


 

 

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