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    <title>2023 (11) TMI 49 - TELANGANA HIGH COURT</title>
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    <description>HC held that under GST Notification No. 11/2017, education services are taxable, and Notification No. 12/2017 grants exemption only to specified services provided by educational institutions to students, faculty, and staff, such as entrance and admission-related fees. Inspection and affiliation fees are not included in the exemption list, even after amendment by Notification No. 2/2018. Consequently, affiliation and inspection fees collected by the petitioner are liable to GST, including arrears from July 2017 onwards. Finding no merit in the challenge, HC dismissed the petition.</description>
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      <title>2023 (11) TMI 49 - TELANGANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=445158</link>
      <description>HC held that under GST Notification No. 11/2017, education services are taxable, and Notification No. 12/2017 grants exemption only to specified services provided by educational institutions to students, faculty, and staff, such as entrance and admission-related fees. Inspection and affiliation fees are not included in the exemption list, even after amendment by Notification No. 2/2018. Consequently, affiliation and inspection fees collected by the petitioner are liable to GST, including arrears from July 2017 onwards. Finding no merit in the challenge, HC dismissed the petition.</description>
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