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GST exempt on Services by University of Calicut to its affiliated colleges & students
Case Law Details
- Case Name
- In re University of Calicut (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re University of Calicut (GST AAR Kerala)
Services provided by university to affiliate colleges and students is exempt from GST
The AAR, Kerala, in the matter of University of Calicut [Advance Ruling No. KER/17/2023 dated May 25, 2023] ruled that the services provided by Calicut University to their affiliated colleges and students are exempt from levy.
Facts:
University of Calicut (“the Applicant”) is a statutory university under the Calicut University Act, 1975 and has more than 90% control to carry out the functions entrusted to a Municipality and Panchayat under Arti...
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