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Joint Venture for Educational Institution Subject to GST on Student Payments; Revenue Share is Taxable Supply.

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Full Text of the Document

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....Levy of GST on amount which would be paid by the students to the educational institution proposed to be jointly operated by the applicant and Choice Estates and Constructions Pvt Ltd by way of the proposed joint venture - Levy of GST on applicant’s share in revenue from the educational institution - The activity constitute supply and liable to GST - AAR....