Affiliation services of a university to its constituent colleges is Supply of Service and is liable to GST
Last updated: 05 January 2023
Court :
AAR, Rajasthan
Brief :
The AAR, Rajasthan in the matter of M/s University of Kota [Advance Ruling No. RAJ/AAR/2022-23/16 dated November 11, 2022] has held that the affiliation provided by the University of Kota to its constituent colleges for imparting education is a supply and taxable under Goods and Services Tax ("GST") and is not exempted under Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 ("the Services Exemption Notification").
Citation :
Advance Ruling No. RAJ/AAR/2022-23/16 dated November 11, 2022
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Bimal Jain
Published in GST
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