https://www.taxtmi.com/caselaws?id=403003 The authority ruled that the services provided by the applicant in affiliation with Gujarat University for degree courses are not exempt from GST under Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017. This decision was based on the finding that the applicant did not meet the criteria of an educational institution as they lacked a specific curriculum, did not conduct examinations, and did not award qualifications/degrees. Consequently, the fees received by the applicant from Gujarat University are subject to GST at 18%. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 16 Jan 2021 22:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403003 The authority ruled that the services provided by the applicant in affiliation with Gujarat University for degree courses are not exempt from GST under Entry No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017. This decision was based on the finding that the applicant did not meet the criteria of an educational institution as they lacked a specific curriculum, did not conduct examinations, and did not award qualifications/degrees. Consequently, the fees received by the applicant from Gujarat University are subject to GST at 18%. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403003