E-Activity/ Services provided by university to affiliated colleges and students within scope of GST Supply: AAR

The Kerala Authority of Advance Ruling (AAR Kerala) in the matter of University of Calicut has ruled out that E-Activity/ Services provided by university to affiliated colleges and students within scope of GST Supply.

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, Kozhikode, Malapp1uram, Palakkad and Thrissur.

The Questions and Ruling are as follows:

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 GST?

Ruling: The services provided by the applicant to its affiliated colleges constitute a supply within the meaning and scope of “supply” as defined in Section 7 of the CGST Act, 2017.

Question-2: If query no. 1 is in the affirmative, then whether the supply of services by University is exempted under Entries 4 and 5 of the Notification No. 12/20jl 7-Central Tax (Rate) dated 28.06.2017 and SRO 371/2017 dated 30.07.2017, being the services rendered by a Government authority by way of any activity in relation to the functions entrusted to a Panchayat and Municipality.

Ruling: The services provided by the applicant to its affiliated colleges are exempted from payment of GST as per entries at SI Nos. 4 and 5 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

For Official Ruling Download PDF Given Below: