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TMI BlogServices provided by university to affiliate colleges and students is exempt from GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Services provided by university to affiliate colleges and students is exempt from GST - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 26-7-2023 - - The AAR, Kerala, in the matter of IN RE: M/S. UNIVERSITY OF CALICUT - 2023 (7) TMI 809 - AUTHORITY FOR ADVANCE RULING, KERALA ruled that the services provided by Calicut University to their affiliated colleges and students are ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empt from levy. Facts: University of Calicut ( the Applicant ) is a statutory university under the Calicut University Act, 1975 and has more than 90% control to carry out the functions entrusted to a Municipality and Panchayat under Articles 243 W and Article 243 G of the Indian Constitution respectively. The Applicant provides several services to the affiliated colleges such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as conducting periodical inspections with the assistance of experts, conducting entrance examinations for students admission, preparing list of eligible candidate for admission and merit, allotment of candidates to various collages based on the option, verification of admission with respect to qualification and eligibility, registration of candidates with university, conducting examination, valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of answer scripts and issuance of marks list. Since, the Applicant is a Governmental Authority carrying out educational services falling under Entry of Twelfth Schedule of the Constitution of India and therefore is eligible for exemption under entries 4 and 5 of the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ( the Service Exemption Notification ). Issue: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the services provided by the Applicant University to its affiliated colleges and students would fall under the scope of supply and thereby attracts GST? Held: The AAR, Kerala, in IN RE: M/S. UNIVERSITY OF CALICUT - 2023 (7) TMI 809 - AUTHORITY FOR ADVANCE RULING, KERALA held as under: Observed that, the entry No. 17, 18 and 19 of the Eleventh Schedule o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution covers all types of education and education is also covered under entry No. 13 of the Twelfth Schedule of the Constitution and education is a function entrusted to both Panchayat as well as Municipality under Article 243 G and Articles 243 W respectively of the Constitution of India. Opined that, university is a key institution of social change and development and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Applicant being a public university established under an Act passed by the Legislature of the State of Kerala which falls under the definition of Governmental authority in Para 2 (zf) of the Service Exemption Notification. Relied upon the judgement of the Hon ble Supreme Court in the case of DAYAL SINGH ORS. VERSUS U.O.I. ORS. - 2003 (1) TMI 712 - SUPREME COURT wherein cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t held that where the language of the statute is clear and unambiguous, nothing can be read into it by implication and the intention of the legislature has to be gathered from the language used . Accordingly, in view of AAR, the meaning of term business in the Central Goods and Services Tax Act, 2017 ( the CGST Act ) , there is no need for recourse to construction or interpretation and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain meaning of the statue has to be applied. The observation that the services provided by the Applicant to its affiliated colleges are covered by the definition of business and consequently constitute a supply within the scope of supply as defined in Section 7 of the CGST Act . Held that, the services provided by the Applicant to its affiliated colleges constitute a supply within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning and scope of supply as defined in Section 7 of the CGST Act and the services provided by the Applicant to its affiliated colleges are exempted from payment of GST as per SI Nos. 4 and 5 of the Service exemption Notification. (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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