TaxTMI 
TaxTMI 
2023 (7) TMI 809
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....fications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether the activities or services being provided by the University to its affiliated colleges and students would fall under the "Scope of Supply" and thereby exigible to GST? 3.2. If query no. 1 is in the affirmative, then whether the supply of services by University is exempted under Entries 4 and 5 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and SRO 371/2017 dated 30.07.2017; being the services rendered by a Government authority by way of any activity in relation to the functions entrusted to a Panchayat and Municipality. 4. Contentions of the Applicant: 4.1. The applicant submits that as per Section 56 of the Calicut University Act University has the power to grant affiliation to the colleges as per the procedures in terms of Chapter 23 of the University first statute. As per the statute, University can collect application fee from the colleges seeking affiliation along with other incidental fees. The University provide several functions to the affiliated colleges, some of them are listed below; a) conducting periodical inspections with the assistance of....
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..... This is clear from the definition of the term "business' under clause (17) of Section 2 which reads as under; "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply pr acquisition of goods including capital goods and services in connection with commencement or a closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefit to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club; and (i) any activity or tra....
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....Authority carrying out "educational services" falling under Entry of Twelfth Schedule of the Constitution of India and therefore is eligible for exemption under entries 4 and 5 of the Notification No. 12/2017-Central Tax (Rate) dated 28,06,2017 and SRO 371/2017 dated 30.06.2017. 5. Comments of the Jurisdictional Officer: The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act, The Jurisdictional Officer reported that there is no pending or decided proceedings against the applicant under any provisions of GST Act 2017. 6. Personal Hearing: The applicant was granted opportunity for personal hearing on 19.04.2023 through Virtual Mode. Shri, V.V Ashokan, Senior Advocate represented the applicant The applicant filed detailed Written Submission dated 15.04.2023 reiterating the contentions already made in the application and in addition to that reproducing the service classification codes relating to education services and the exemption entries under SI No. 4,5,66 and 67 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. They also submitted copy of the Ruling dated 19.11.2020 of the Advance Ruling Authority of Ta....
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....pplicant as per Section 3 of the said Act is to provide for instruction and training in such branches of learning as the University may deem fit and to make provision for research and for the advancement and dissemination of knowledge; to confer academic autonomy to an affiliated college, department of an affiliated college or University department; to institute degrees, titles, diplomas and other academic distinctions; to hold examinations and to confer degrees and other academic distinctions on persons who shall have pursued a prescribed course of sturdy in a college under the University and shall have passed the prescribed examination or shall have under prescribed conditions carried on research which has been duly evaluated; to confer honorary degrees or other distinctions on distinguished persons in accordance with the conditions to be prescribed in the statutes; to grant diplomas, certificates or other distinctions to persons who shall have pursued a prescribed course of study under prescribed conditions; to withdraw or cancel degree, titles, diplomas, certificates or other distinctions under conditions that may be prescribed in the statutes; to supervise and control the resi....
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....her as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of sub-sections (1), (1A) and (2), the Government may, on the recommendations of the Council, specify by notification, the transactions that are to be treated as ,- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods? 7.6. It is contended that as per the above definition of supply one of the essential ingredients for a transaction / activity to constitute supply is that it should be undertaken in the course or furtherance of business and the applicant is providing only education services and not carrying out any business activity. Education is more a mission and avocation rather....
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....us taxes that were subsumed in GST but also functions undertaken by Central Government, State Government or Local Authority as such public authority. In the case of Dayal Singh Vs Union of India reported in AIR 2003 SC 1140; the Hon'ble Supreme Court held that; "where the language of the statute is clear and unambiguous, nothing can be read into it by implication and the intention of the legislature has to be gathered from the language used." In view of the plain and unambiguous definition of the term "business" in the CGST Act there is no need for recourse to construction or interpretation and the plain meaning of the statue has to be applied. Hence, the observations of the Hon'ble Apex Court relied upon by the applicant being made in the context of the meaning of the term "business" under other laws are not relevant in determining whether an activity or transaction is "business" under the GST Act Therefore, the services provided by the applicant to its affiliated colleges are covered by the definition of "business" in the CGST Act and consequently constitute a supply within the meaning and scope of "supply" as defined in Section 7 of the CGST Act, 2017. 7.8. Having come ....
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....n of land reforms, land consolidation and soil conservation. 3. Minor Irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, Village and Cottage industries; 10. Rural housing, 11. Drinking Water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of Communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs, 23. Health and sanitation, including hospitals, primary health centers and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections and in particular of the scheduled castes and Scheduled....