Income Earned From Delivering Guest Lectures Liable to 18% GST: AAR

The Authority for Advance Ruling said guest lectures fall under the category of other professional, technical and business services and not under the exempted category of services.

PTI

The Authority for Advance Ruling said guest lectures fall under the category of other professional, technical and business services and not under the exempted category of services.

income earned from delivering guest lectures liable to 18 gst aar

Representative image. Photo: PTI

New Delhi: Income earned from providing guest lectures will attract 18% goods and services tax (GST), the Karnataka bench of Authority for Advance Ruling (AAR) has ruled.

The applicant, Sairam Gopalkrishna Bhat, had approached the AAR seeking clarity on whether the income earned from conducting guest lectures, amounts to or results to as supply of taxable services.

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%."

The AAR ruling would mean that service professionals whose turnover exceeds Rs 20 lakh will have to pay 18% 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.

(PTI)

This article went live on February seventeenth, two thousand twenty two, at forty-nine minutes past four in the afternoon.

The Wire is now on WhatsApp. Follow our channel for sharp analysis and opinions on the latest developments.