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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Levy of GST - Supply of service or not - services provided by ...


GST Applies to University Affiliation Services for Colleges, Not Exempt from Tax, Says Authority.

December 24, 2022

Case Laws     GST     AAR

Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the affiliation services provided by the applicant enables the said institution to conduct the course/programme and do not relate to admission of students to such course/programme in the said institutions or conduct of examination for such admission in the said institution. - affiliation fees so collected by the applicant is not exempted from GST - AAR

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