https://www.taxtmi.com/caselaws?id=446162 HC held that services rendered by the respondent universities to their constituent self-financing and management colleges towards affiliation are not exempt from GST under Entry 66(b)(iv) of Notification No.12/2017-CT (Rate), as amended by Notification No.2/2018-CT. The court ruled that the exemption is strictly confined to services relating to admission to, or conduct of examinations by, educational institutions, and cannot be extended to affiliation activities. Applying strict interpretation of exemption notifications as mandated by SC precedent, HC rejected the contention that affiliation services fall within the exemption. The writ petitions were dismissed, confirming GST liability on affiliation services. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446162 HC held that services rendered by the respondent universities to their constituent self-financing and management colleges towards affiliation are not exempt from GST under Entry 66(b)(iv) of Notification No.12/2017-CT (Rate), as amended by Notification No.2/2018-CT. The court ruled that the exemption is strictly confined to services relating to admission to, or conduct of examinations by, educational institutions, and cannot be extended to affiliation activities. Applying strict interpretation of exemption notifications as mandated by SC precedent, HC rejected the contention that affiliation services fall within the exemption. The writ petitions were dismissed, confirming GST liability on affiliation services. Case-Laws GST Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446162