GST treatment of school-affiliation, annual registration and...

GST treatment of school-affiliation, annual registration and late-registration charges turns on whether services directly relate to admission to or conduct of examinations. Affiliation and related administrative charges are treated as independent taxable supplies, with the examination-services exemption construed strictly; affiliation regularisation remains limited to its specified period. A consolidated show cause notice may cover multiple tax periods absent prejudice or jurisdictional defect. GST Council-based circulars on affiliation remain binding on departmental authorities. Amounts collected without separately charging GST require cum-tax valuation. Extended limitation requires affirmative proof of fraud, wilful misstatement or deliberate suppression with intent to evade tax; non-payment and delayed registration alone are insufficient. Interest and penalties survive only to the extent of sustained tax demands.