18% GST will be Levied on Income Earned from Providing Guest Lectures: Karnataka AAR


The Karnataka bench of Authority for Advance Ruling (AAR) has ruled that income earned from providing guest lectures will attract 18 per cent GST.

While passing the ruling, the AAR said the said service falls under the category of other professional, technical and business services and does not fall under the exempted category of services. Hence, the said services provided by the applicant attract GST of 18 per cent, it said.

The AAR ruling would mean 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.

AMRG & Associates Senior Partner Rajat Mohan said this ruling will open pandora’s box for millions of freelancers, academicians, researchers, professors and others who share knowledge as guest lectures on payment of a consideration.

“Individuals working part-time as instructors, trainers and mentors would also need to revalidate their liability to pay GST post this ruling,” Mohan added.


Knowledge Source :

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