Supreme Court Issues Notice On Plea Challenging 18% GST On DNB Doctors' Fee
Supreme Court on Monday issued a notice in a plea filed by Association of DNB Doctors against the imposition of 18% GST on fee deposited by DNB Candidates.
Diplomate of National Board (DNB) is a Post-graduate Master's degree same as MD/MS degree awarded to the Specialist Doctors in India after completion three-year residency. DNB courses are run and the degrees are awarded by the National Board of Examinations (NBE), New Delhi, under the Ministry of Health and Family Welfare, Government of India to the candidates on successful completion of their postgraduate residency.
A Division Bench comprising Justice DY Chandrachud and Justice MR Shah issued notice on the petition while making note of the following submissions made by Senior Advocate ANS Nadkarni:
- GST at 18% is being charged on course fee payable by candidates for DNB Course conducted under National Board of Examination.
- The fee of 1.25 lakhs which was enhanced on 3 April 2019 is by virtue of clarification dated 15th Feb 2021 being applied to all ongoing broad specialities, uper speciality and fellowship courses irrespective of year of joining.
- As regards GST, the Government's notification issued by Ministry of Finance and Department of Revenue dated 7th June 2021 indicate that there is an exemption for payment of GST.
Source- https://www.livelaw.in/top-stories/gst-on-dnb-doctors-fee-supreme-court-issues-notice-180068
