University of Calicut ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- March 24, 2023
- Type:
- Advance Ruling
- Members:
- Sreeparvathy, Abdul Latheef
Subject
Services being provided by the University to its affiliated colleges and students are exempt from GST
Summary
Question-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? Ruling: The services provided by the applican…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA The University of Calicut, Thenjipalam, Malappuram (herein after referred to as the applicant) is a statutory university established under the Calicut University Act 1975, The university was established as teaching and affiliating university within the State of Kerala with territorial jurisdiction in revenue districts of Wayanad, Kozhi…