Affiliation fee charged by Kota University is not exempt under GST and to be treated as taxable supply

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ffiliation fee charged by Kota University is not exempt under GST and to be treated as taxable supply<br>By: - Rajeev Jain<br>Goods and Services Tax - GST<br>Dated:- 22-3-2023<br><br>Since &#39;affiliation services&#39; provided by applicant-assessee does not relate to conduct of examination and admission of students, they do not fall within purview of exempted services under S. No 66 of Notificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion No.12/2017-CT(Rate) dated 28-6-2017, and &#39;affiliation&#39; fees charged by applicant-assessee is not liable for exemption. AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN in the application filed by IN RE: M/S. UNIVERSITY OF KOTA - 2022 (12) TMI 1100 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN held: Facts: * Applicant-assessee is a University set up by Government for sole purpose of providing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....education to students in State and it provides affiliation services to colleges on payment of affiliation fees which is paid out of fees collected from students. * Applicant-assessee seeks advance ruling on whether services provided by applicant-assessee relating to affiliation granted to colleges for imparting education falls within purview of exempted supply and whether amount collected by wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y of affiliation fee, is exempted vide S. No. 66 of Notification No.12/2017-CT(Rate) dated 28-6-2017. Held That: * As per aforesaid notification, in order to fall within purview of &#39;exempted services&#39; it is necessary that such services relates to admission of students and conduct of examination * Since, applicant-assessee provides &#39;affiliation services' which do not relate to admi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssion of students to such course/programme in said institutions or conduct of examination for admission in institution, affiliation services provided by applicant-assessee to its constituent colleges for imparting education is a supply and does not fall within purview of &#39;exempted services' * Further, exempted services on conduct of examination is related to admission to such institution an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d not related to examination based on which degree/title is conferred to student as is being claimed by applicant-assessee * Therefore, &#39;affiliation fees&#39; so collected by applicant-assessee is not exempted under entry SI.No.66 of Notification No. 12/2017- C.T.(Rate) dated 28.06.2017 The Author can be reached at &quot;[email protected]&quot;<br> Scholarly articles for knowledge shari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng by authors, experts, professionals ....