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.
Source Taxscan
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