GST on xerox provided in college

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college is providing xerox facility to students by charging regular charges (price), is this attract any GST on part of the college?
Replies (9)
Yes its taxable , as per Entry no. 66 of Notification 12/2017 CT (R) : services provided exempted by college is transportation of students/staff, security services, examination services, catering services, canteen, repairs and maintenance , Conduct of degree courses, conduct of examinations , entrance exam fee Etc .

Hence if the Xerox Services is not provided directly or indirectly in regard to above mention services is Taxable Supply.
Hence if the Xerox Services is not provided directly or indirectly in regard to above mention services is Taxable Supply.

I can not understand the last above
All in all it is taxable unless it is part of examination services
OK Thank you

MANDAP KEEPER COLLECTED HALL RENT UNDER 18% RATE GST, IS ELECTRICITY COLLECTED IS TAXABLE UNDER GST OR NOT.  IF TAXABLE AT WHAT %

MANDAP KEEPER COLLECTED HALL RENT UNDER 18% RATE GST, IS ELECTRICITY COLLECTED IS TAXABLE UNDER GST OR NOT.  IF TAXABLE AT WHAT %

Electricity is a disputable topic. But strictly as per law if collected with rent then 18% on total amount
There is Avance ruling on same : The authority for advance ruling maharashtra held that GST is to be charge by lessor on electricity & water charges collected from tenant on acrual basis is in addition to rent form parr of composit supply But Prima facie its not correct in my opinion, but then its the order of the AAR As its Electrical energy, HSN 2716 is exempt as per notification No. 2/2017-CT(R) And reimbursement of expenses on actual basis is cover under the defination pure agent & shall not be taxable
Pure Agent is nearly impossible to apply since there are a lot of conditions. Truly they get only apply on fixed statutory payments. As far as electricity as goods concerned you cannot sell it as there are restrictions from electricity act. One has to remain aware of the fact that there are other laws in action apart from GST. There is a recent Calcutta High Court case for service tax regime ordering taxability on electricity charges collected. Since the provisions in GST regarding electricity are same as that of erstwhile service tax the transaction gets taxed under gst.


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