{"id":5131,"date":"2025-07-31T17:42:12","date_gmt":"2025-07-31T12:12:12","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5131"},"modified":"2025-07-31T17:42:12","modified_gmt":"2025-07-31T12:12:12","slug":"no-gst-on-lwa-fee-for-private-jobs-aar-kerala","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-gst-on-lwa-fee-for-private-jobs-aar-kerala","title":{"rendered":"No GST on LWA Fee for Private Jobs | AAR Kerala"},"content":{"rendered":"<pre><span class=\"TextRun SCXW1488156 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW1488156 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Case Details : Directorate of Medical Education (2025) 32 Centax 326 (A.A.R. - GST - Ker.)<\/span><\/span><span class=\"EOP SCXW1488156 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\">\n<div id=\"dbs_judge\"><strong>S\/Shri\u00a0<span id=\"111170000000166208\">Jomy Jacob IRS<\/span>\u00a0<\/strong>and <strong><span id=\"111170000000096590\">Mansur M.I.<\/span>, <\/strong>Members<\/div>\n<\/div>\n<\/li>\n<li><strong>\u00a0Shri S.R. Rajesh<\/strong>, Authorized Representative. for the Applicant.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The applicant, the Directorate of Medical Education, submitted an application to the Authority for Advance Ruling (AAR) seeking clarification regarding the applicability of GST on the fees collected from medical officers, nursing staff, and paramedical staff under the Medical Education Department who intend to avail leave without allowance (LWA) for private employment. The applicant clarified that the fee was imposed solely as a regulatory measure intended to discourage indiscriminate availing of such leave, which could detrimentally impact public healthcare delivery. It was further explained that the fee did not involve any element of supply of goods or services, nor was it collected in the course or furtherance of any business activity. The matter was accordingly placed before the AAR, Kerala.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW75586754 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW75586754 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The AAR<\/span><span class=\"NormalTextRun SCXW75586754 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Kerala <\/span><span class=\"NormalTextRun SCXW75586754 BCX0\" data-ccp-parastyle=\"Body-All Documents\">held that the Directorate is not engaged in any commercial activity in levying the fee, and there exists no contractual obligation on the part of the <\/span><span class=\"NormalTextRun SCXW75586754 BCX0\" data-ccp-parastyle=\"Body-All Documents\">applicant to tolerate the act of availing leave. The payment made by the employee does not constitute consideration for any service rendered. The fee is collected as an internal administrative measure and does not involve any supply within the meaning of Section 7 of the CGST Act or the Kerala GST Act. Accordingly, it was held that the fee collected does not qualify as a taxable supply, and therefore, no GST is applicable.<\/span><\/span><span class=\"EOP SCXW75586754 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(86)%20G.S.T.L.%20244%2F(2023)%2012%20Centax%20216%20(Telangana)&amp;itemType=AP\">Care College of Nursing v. Kaloji Narayana Rao University of Health Sciences<\/a> \u2014<a id=\"anchor_5897.451766143969\"><\/a>\u00a02024 (86) G.S.T.L. 244\/(2023) 12 Centax 216 (Telangana)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 7.2.6]<\/div>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(69)%20G.S.T.L.%20141%2F(2022)%201%20Centax%20120%20(Ker.)&amp;itemType=AP\">Manappuram Finance Ltd. v. Asstt. Commissioner of Central Tax and Excise<\/a> \u2014<a id=\"anchor_25968.101502853115\"><\/a>\u00a02023 (69) G.S.T.L. 141\/(2022) 1 Centax 120 (Ker.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 7.1.8]<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details : Directorate of Medical Education (2025) 32 Centax 326 (A.A.R.&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5154,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No GST on LWA Fee for Private Jobs | AAR Kerala<\/title>\n<meta name=\"description\" content=\"AAR Kerala rules GST not 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