Bharathiyar University ., In re
Date: November 19, 2020
Subject Matter
Services provided by an University to its constituent colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee are not exempted from GST
Summary
The composite supply of sale of application, registration of course, inspection, etc with the ‘Principal Supply’ of “affiliation” provided by the Bharathiar University to its constituent colleges (viz) Self-financing and manag…
Bharathiar University, Marudhamalai Road, Coimbatore, Tamilnadu-641046 (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AAAJB1479J1ZD. They have sought Advance Ruling on Whether the services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institut…