GST on affiliation provided by Kota University to its constituent colleges

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”). F...