GST Exemption Denied: Applicant Lacks Curriculum, Exams, and Qualifications; 60% Fees from Gujarat University Taxed at 18.

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....Exemption from GST or not - Educational Services or not - the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degree. Hence, the applicant does not qualify as educational institution - In this process, the applicant received Fees (i.e. 60% of total fees collected from students by Gujarat university) from Gujarat University, which attract GST @18%. - AAR....