GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’: AAR [Read Order]

GST - composite supply - sale of application - registration - inspection - affiliation of institution - Principal supply - AAR - Taxscan

The Authority of Advance Ruling (AAR), GST applicable on composite supply of sale of application, registration, inspection, etc with ‘affiliation’ of the said institution/ course as the ‘Principal supply’.

The applicant, Bharathiyar University is said to engaged in activity to affiliate colleges to university as affiliated, professional or post graduate colleges; to approve colleges providing course of study for admission to the examinations for titles and diplomas of the University; and to designate any college as an autonomous college with the concurrence of the Government.

The issue raised in this case is 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 institution by way of affiliation fee, registration fee are exempted vide Sl.No. 66 of Notification no.12/ 2017 CT(Rate) dated 28.06.2017.

The coram consisting of Kurinji Selvaan and B. Senthilvelavan 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 management colleges for which they collected  Application Form fees; Application Fees;  Inspection fees; Affiliation Fee for each course; Affiliation Fee for each additional section; Initial Affiliation fee to start an institution; Permanent Affiliation fee to the College; 8. Continuation of affiliation for each course; Increase in intake for each course for permanent basis processing fee and Penal fee for receipt of late application is not exempted vide SI.No. 66 of notification No. 12/ 2017-C.T.(Rate) dated 28th June 2017.

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