Case Law Details
Case Name : In re University of Calicut (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/17/2023
Date of Judgement/Order : 25/03/2023
Related Assessment Year :
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 Articles 243 W and Article 243 G of the Indian Constitution respectively.
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