Affiliation Fees Collected by universities Not Exempt Under GST: Madras HC

Sree Ramu College of Arts and Science Vs Authority for Clarification and Advance Ruling (Madras High Court) By a common order, the Madras High Court disposed of four writ petitions concerning the taxability of affiliation-related services under the GST regime. Two colleges affiliated to Bharathiyar University challenged the ruling dated 19.11.2020 passed by the Authority for Clarification and Advance Ruling (ACAR) under Section 97 of the CGST Act, 2017. The ruling held that the composite supply involving sale of application forms, registration of courses, inspection fees, affiliation fees, con...