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Delhi HC: GST Must Be Refunded, Charged from DNB Candidates

Delhi HC's Order for Association of DNB Doctors

The Delhi High Court has ordered the National Board of Examinations (NBE) to file an affidavit revealing the names of all candidates from whom the course fee and GST were collected, holding that the GST collected from Diplomate National Board (DNB) candidates against the course fee paid by them must be refunded.

The NBE, which grants DNB degrees to doctors, was additionally asked by a division bench of Justice Vibhu Bakhru and Justice Amit Mahajan to provide information regarding the number of course fees and GST separately, the name of the hospital to which course fees and GST were paid in respect of each candidate, as well as the method and the date of remitting the funds to the hospital.

Read Also: GST Impact on Healthcare Industry in India

After completing residency, specialist doctors in India are awarded the DNB, a postgraduate degree corresponding to the MD/MS.

After the NBE claimed that the fees it had collected from many candidates, with GST, were no longer available to it, the bench adjourned the case for further hearing on September 5. Several hospitals have received funding from the full fund.

The Association of DNB doctors petitioned against the NBE’s notices dated January 15, 2021, February 15, 2021, and August 19, 2021, insofar as the candidates had been instructed to pay the fees and Goods and Services Tax therewith.

According to the notice, the annual course price was Rs. 1.25 lakh plus Rs. 22,500 in GST, for a total of Rs. 1,47,500.

However, the NBE did not argue that GST was not payable on the course fee during the hearing. The NBE also admitted that it was “erroneous” to demand that candidates pay GST on their course fees.

Define Diplomate National Board (DNB)

After completing residency, Indian specialists are granted the DNB (Diplomate National Board), a postgraduate degree which is similar to an MD/MS.

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Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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