GST exempt on Services by University of Calicut to its affiliated colleges & students

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 Ar...