https://www.taxtmi.com/forum/issue?id=116988 Affiliation is a supply of service classified under the residual other-services category and attracts the standard GST rate; no exemption applies if the university is not a government authority. Liability to remit arises at the time of supply, being the earlier of invoice issuance or receipt of payment when invoices comply with prescribed timing, or otherwise the earlier of provision of service or receipt of payment, with recognition in recipient books as a fallback. en-us Wed, 03 Feb 2021 10:57:21 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116988 Affiliation is a supply of service classified under the residual other-services category and attracts the standard GST rate; no exemption applies if the university is not a government authority. Liability to remit arises at the time of supply, being the earlier of invoice issuance or receipt of payment when invoices comply with prescribed timing, or otherwise the earlier of provision of service or receipt of payment, with recognition in recipient books as a fallback. Discussion-Forum GST Wed, 03 Feb 2021 10:57:21 +0530 https://www.taxtmi.com/forum/issue?id=116988