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    <title>Services provided by university to affiliate colleges and students is exempt from GST</title>
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    <description>The AAR found that the university&#039;s activities-inspections, admissions, registration, examinations, valuation and issuance of marks-constitute supply under Section 7 of the CGST Act but, as a statutory public university functioning as a Governmental authority providing educational services, those supplies are exempt from GST under SI Nos. 4 and 5 of Notification No. 12/2017.</description>
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