Held - As per the provisions of Section 15 of the CGST/SGST Act, 2017 the entire consideration received by the appellant from the recipient of serv.....

Held - As per Section 15 of the CGST Act, 2017 the entire consideration received by the applicant from the recipient of services is liable to GST. .....

Held - The applicant is collecting the exact amount payable to institute or college or universities as exam fee from the students (service recipien.....