https://www.taxtmi.com/caselaws?id=440536 University services to affiliated colleges and students, including inspections, admissions, examinations, valuation and issue of marks lists, were held to fall within "supply" under GST because the university collected affiliation and incidental fees and its activities answered the wide statutory meaning of business. The same services were also held exempt, however, because the university was treated as a governmental authority and the services were connected with educational functions entrusted under the constitutional scheme for Panchayats and Municipalities. GST was therefore payable in principle, but not on the services covered by Entries 4 and 5 of Notification No. 12/2017-Central Tax (Rate). en-us Thu, 25 May 2023 00:00:00 +0530 Sat, 18 Jan 2025 11:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440536 University services to affiliated colleges and students, including inspections, admissions, examinations, valuation and issue of marks lists, were held to fall within "supply" under GST because the university collected affiliation and incidental fees and its activities answered the wide statutory meaning of business. The same services were also held exempt, however, because the university was treated as a governmental authority and the services were connected with educational functions entrusted under the constitutional scheme for Panchayats and Municipalities. GST was therefore payable in principle, but not on the services covered by Entries 4 and 5 of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440536