Bharathiar University's service sales to colleges are taxable composite supplies, not exempt under Notification No. 12/2017-C.T.(Rate).

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....Taxability - sale of application, registration of course, inspection, etc with the Principal Supply' of “affiliation” provided by the Bharathiar University to its constituent colleges (viz) Self-financing and management colleges - the composite supply of sale of application, registration, inspection, etc with 'affiliation' of the said institution/course as the 'Principal supply' are not exempted under the entry SI.No.66 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.- AAR....