https://www.taxtmi.com/caselaws?id=401994 Affiliation-related fees collected by a university formed a single composite supply, with affiliation as the principal supply, because the application, scrutiny, inspection and grant of affiliation were naturally bundled in the ordinary course of the affiliation process. The GST exemption for services relating to admission to, or conduct of examination by, an educational institution did not extend to affiliation services, as affiliation is distinct from student admission or examination conduct. The amendment removing the words "upto higher secondary" did not widen the entry to cover affiliation. Accordingly, affiliation-related fees were held taxable and the exemption claim failed. en-us Thu, 19 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401994 Affiliation-related fees collected by a university formed a single composite supply, with affiliation as the principal supply, because the application, scrutiny, inspection and grant of affiliation were naturally bundled in the ordinary course of the affiliation process. The GST exemption for services relating to admission to, or conduct of examination by, an educational institution did not extend to affiliation services, as affiliation is distinct from student admission or examination conduct. The amendment removing the words "upto higher secondary" did not widen the entry to cover affiliation. Accordingly, affiliation-related fees were held taxable and the exemption claim failed. Case-Laws GST Thu, 19 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401994