https://www.taxtmi.com/caselaws?id=440297 The AAR Kerala ruled on GST implications for an educational institution joint venture. The authority held that the applicant's share in revenue from the educational institution constitutes a taxable supply under GST at 18%, falling under "Other professional, technical and business service." The interest-free refundable deposit made by the applicant to the joint venture partner was deemed a supply but exempted from GST under relevant notifications. Questions regarding the joint venture partner's GST liability and student fee payments were ruled outside the scope of advance ruling as they didn't relate to the applicant's supply activities. en-us Fri, 10 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440297 The AAR Kerala ruled on GST implications for an educational institution joint venture. The authority held that the applicant's share in revenue from the educational institution constitutes a taxable supply under GST at 18%, falling under "Other professional, technical and business service." The interest-free refundable deposit made by the applicant to the joint venture partner was deemed a supply but exempted from GST under relevant notifications. Questions regarding the joint venture partner's GST liability and student fee payments were ruled outside the scope of advance ruling as they didn't relate to the applicant's supply activities. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440297