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.
The Applicant provides several services to the affiliated colleges such as conducting periodical inspections with the assistance of experts, conducting entrance examinations for students admission, preparing list of eligible candidate for admission and merit, allotment of candidates to various collages based on the option, verification of admission with respect to qualification and eligibility, registration of candidates with university, conducting examination, valuation of answer scripts and issuance of marks list.
Since, the Applicant is a Governmental Authority carrying out “educational services” falling under Entry of Twelfth Schedule of the Constitution of India and therefore is eligible for exemption under entries 4 and 5 of the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“the Service Exemption Notification”).
Issue:
Whether the services provided by the Applicant University to its affiliated colleges and students would fall under the scope of ‘supply’ and thereby attracts GST?
Held:
The AAR, Kerala, in Advance Ruling No. KER/17/2023 held as under:
