INCOME FROM GIVING GUEST LECTURES IS SUBJECT TO AN 18% GST

The Karnataka bench of the AAR has declared that income obtained from giving guest lectures will be subject to 18% GST. Sairam Gopalkrishna Bhat, the applicant is a Professor of Law at the National Law University in Bengaluru, India, where he teaches and trains students and other professionals in the classroom.

The applicant had asked the Authority for Advance Ruling (AAR) for clarification on whether the income earned through Research and Training Projects financed by Ministries of the Government of India and the State Government of Karnataka amounts to Taxable Supply or is subject to taxation at 18 percent (Integrated Tax) under Heading 9983.

The AAR stated in its decision that the service fits under the category of other professional, technical, and business services and not the exempted category of services. As a result, the applicant’s services will be subject to an 18% GST. According to the AAR judgement, service professionals with a turnover of more than Rs 20 lakh will be required to pay 18% GST on income obtained from giving guest lectures.

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