Taxability of GST upon Affiliation Charges collected from Affiliated Colleges by Govt  University: AAR Rejects Advance Ruling application [Read Order]

The Rajasthan Authority for Advance Ruling while  rejecting the  application for advance ruling observed that application for sought out taxability of affiliation fee collected by the applicant from the affiliated college pending before the adjudicating authority of CGST

The applicant Govind Guru Triable university engaged in providing education services including the affiliation of several colleges , for which the university collects the affiliation fee as approved by the state government .

The applicant has sought an advance ruling in respect of whether GST is applicable on affiliation charges collected from the affiliated colleges by a government university

Lokesh Kumar Saini on behalf of the applicant submitted that the service is exempt under clause (a) of entry No.66 of the exemption notification No.12/2017 GST dated 28.6.2017 .

The two member bench of Authority of Advance Ruling, Mahipal Singh (Central Tax) and Mahesh Kumar Gowla  (State Taxes) observed that “applicant has been issued notice for the period 2017-2018 to 2021-2022 om taxability of affiliation fee collected by the applicant from the affiliated college,which id pending for adjudication “

Therefore the bench held that since issue raised by the applicant is already pending before the adjudicating authority of CGST tha application is liable to be rejected

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