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TMI BlogAffiliation fee charged by Kota University is not exempt under GST and to be treated as taxable supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 X X X X Extracts X X X X ..... tion No.12/2017-CT(Rate) dated 28-6-2017, and 'affiliation' 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 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 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 'exempted services' it is necessary that such services relates to admission of students and conduct of examination * Since, applicant-assessee provides 'affiliation services' which do not relate to adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission 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 'exempted services' * Further, exempted services on conduct of examination is related to admission to such institution a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not related to examination based on which degree/title is conferred to student as is being claimed by applicant-assessee
* Therefore, 'affiliation fees' 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 "[email protected]" X X X X Extracts X X X X X X X X Extracts X X X X ..... ing by authors, experts, professionals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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