Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.

Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.Case-LawsGSTService of affiliation and inspection fees charged by universities are not covered by the exemption for ‘service in connection with a

Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
Case-Laws
GST
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
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