GST payable on Security Services to University imparting graduation courses

In re Security and Intelligence Services (India) Ltd. (GST AAR Maharastra) We find that the applicant has been given the status of a Deemed University by the University Grants Commission. The UGC was formally established 1956 as a statutory body of the Government of India through an Act of Parliament for the coordination, determination and maintenance of standards of university education in India. Since the VNIT has been recognized by the UGC, this would imply that the courses conducted by the applicant are recognized by law. We find that the education provided by VNIT is a part of a curriculu...