https://www.taxtmi.com/caselaws?id=431983 AAR Rajasthan ruled that affiliation fees collected by a university from affiliated colleges are not exempt from GST under S. No. 66 of Notification No. 12/2017-CT (Rate). The authority determined that affiliation services enable institutions to conduct courses but do not relate to student admission or admission examinations, which are the specific services exempted under the notification. The ruling clarified that 18% GST applies to such affiliation services, distinguishing them from exempted admission-related services. en-us Fri, 11 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431983 AAR Rajasthan ruled that affiliation fees collected by a university from affiliated colleges are not exempt from GST under S. No. 66 of Notification No. 12/2017-CT (Rate). The authority determined that affiliation services enable institutions to conduct courses but do not relate to student admission or admission examinations, which are the specific services exempted under the notification. The ruling clarified that 18% GST applies to such affiliation services, distinguishing them from exempted admission-related services. Case-Laws GST Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431983