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TMI Blog2024 (1) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... term of Section 98(2) of CGST Act, 2017. The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of Section 98(2) of the CGST RGST Act, 2017. - MAHIPAL SINGH, MEMBER AND MAHESH KUMAR GOWLA, MEMBER FOR THE APPLICANT: SHRI LOKESH KUMAR SAINI, ADVOCATE Note 1 : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2 : At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards providing services to the students therefore it falls in the ambit of services provided by an educational institution to its students, faculties and staff, which is exempted from payment of the Goods and Services Tax (Sr. No.66 of Notification No.12/2017-GST dated 28.06.2017); that since the university is government sponsored and exempted from payment of Income Tax under Section 10(23c) (iiia, b c) of Income Tax Act, the services provided by the university, is also exempted from payment of GST; that they have taken registration on 29.03.2022 and have not collected any GST from any college, affiliated with them, before the date; that the same. can be verified from their audited Financial Statements and the affiliated colleges; that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from the Assistant Commissioner, CGST, Division-G P.N.168-172, Sector-4, Gandhi Nagar, Chittorgarh, Rajasthan, vide letter F.No. V (16)/Tech/Govind/01/2023/152 dated 22.05.2023 are as under: - According to the applicant, their service is exempt under clause (a) of entry no. 66 of said exemption Notification No.12/2017-GST dated 28.06.2017, which is reproduced as under:- Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Service Rate (Precent) Condition 66 Heading 9992 or Heading 9963 Service provided- (a) by an educational institution to its students, faculty and staff; (aa)by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees collected by the applicant. F. FINDINGS, ANALYSIS CONCLUSION : 1) We have carefully examined the statement of facts, supporting documents filed by the applicant along with the application, oral and written submissions made at the time of hearing and the comments of the Central Tax Authority. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 2) We find that the applicant has been issued notice for the period 2017-18 to 2021-22 on taxability of Affiliation Fee collected by the applicant from the affiliated colleges, which is pending for adjudication. 3) In this regard, Section 98(2) of the CGST Act, 2017 provides that:- The Authority may after examining the application an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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