Sree Ramu College of Arts and Science Vs Authority for Clarification and Advance Ruling (Madras High Court)
Date: October 11, 2023
Subject Matter
University affiliation fees not covered by GST exemption for educational services.
Summary
The High Court dismissed several writ petitions challenging an advance ruling and tax demands related to GST on university affiliation services. The Court held that the exemption under Notification No. 12/2017-CT(Rate) does not cover services provide…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order, all these four Writ Petitions are being disposed of. 2. The petitioners in W.P.Nos.11038 of 2022 & 5967 of 2023 are two colleges affiliated to Bharathiyar University, Coimbatore. These petitioners have challenged the impugned order dated 19.11.2020 passed by the first respondent the Authority for Clarification and…