GST exemption for affiliation services applies where educational boards grant affiliation to government-run schools and entities. Exemption from GST applies to affiliation services provided by Central or State educational boards, councils or similar bodies to schools established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental Authority or Government Entity; Governmental Authority and Government Entity are defined as statutory or government-established bodies with ninety per cent or more government participation to perform entrusted municipal, panchayat or governmental functions. Clarifications cover applicability to universities-colleges, boards-schools and regularisation for past tax periods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for affiliation services applies where educational boards grant affiliation to government-run schools and entities.
Exemption from GST applies to affiliation services provided by Central or State educational boards, councils or similar bodies to schools established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental Authority or Government Entity; Governmental Authority and Government Entity are defined as statutory or government-established bodies with ninety per cent or more government participation to perform entrusted municipal, panchayat or governmental functions. Clarifications cover applicability to universities-colleges, boards-schools and regularisation for past tax periods.
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