No GST Exemption on Services Provided in Relation to Grant or Renewal of Affiliation of Colleges By University | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 19 January, 2024
Latest from Taxmann
Case Details: Sree Ramu College of Arts and Science v. Authority for Clarification and Advance Ruling - [2024] 158 taxmann.com 417 (Madras)
Judiciary and Counsel Details
-
- C. Saravanan, J.
- N. Prasad for the Petitioner.
- Haja Nazirudeen, M. Venkateswaran, P. Haribabu, V. Sundareswaran & K. Shakespeare for the Respondent.
Facts of the Case
The assessee was an educational institution affiliated to Bharathiar University and was providing education services to its students. The university used to provide a ‘principal supply of affiliation’ to its constituent colleges along with a composite supply of sale of applications for registration of courses, inspection, etc.
The Assessing Officer (AO) held that the supply made by the university to the constituent colleges was not exempted in terms of Entry 66 of the Notification No. 12/2017-Central Tax (Rate). Aggrieved by the order, the petitioner filed a writ petition before the Madras High Court.
High Court Held
The High Court noted that Entry 66 to the Notification No. 12/2017-Central Tax (Rate) was confined only to services relating to admission to or conduct of examination by educational institutions and not to services relating to the affiliation of constituent colleges. Therefore, even on a demur service relating to admission to, or conduct of examination by Educational Institution as defined in Clause 2(y) to Notification No. 12/2017-CT (Rate) dated 28-06-2017 cannot apply to service provided in relation to grant or renewal of affiliation of the assessee to Bharathiar University.
Thus, the Court held that instant writ petition was liable to be dismissed as there was no scope for interpreting exemption to cover services provided for affiliation purposes.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
