Services provided by university to affiliate colleges and students is exempt from GST

Last updated: 20 July 2023

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The Kerala Authority for Advance Ruling (AAR) has ruled that services provided by Calicut University to its affiliated colleges and students are exempt from Goods and Services Tax (GST). The ruling clarifies that as a governmental authority providing educational services, these activities fall under constitutional provisions and are covered by specific GST exemption notifications. Therefore, the university's services do not attract GST.

Court :
AAR, Kerala

Brief :
The AAR, Kerala, in the matter of University of Calicut [Advance Ruling No. KER/17/2023 dated May 25, 2023] ruled that the services provided by Calicut University to their affiliated colleges and students are exempt from levy.

Citation :
Advance Ruling No. KER/17/2023 dated May 25, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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