Case Law Details
In re University of Kota (GST AAR Rajasthan)
Affiliation services of a university to its constituent colleges is ‘Supply of Service’ and is liable to GST
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”).
Facts:
M/s University of Kota (“the Applicant”) was enacted under Special Act of State Legislative Assembly and is engaged in providing services of education including affiliation to various self-financing/non-Government colleges under its jurisdiction as per the education policy of the State Government. The Applicant grants recognition to the colleges under its jurisdiction and collects affiliation fee as approved by the State Government.
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