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 un

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