For the case of the University of Calicut, the Kerala Authority of Advance Ruling (AAR Kerala) held, E-Activity/ Services furnished through the university to affiliated colleges and students would be levied with GST.
The University of Calicut is a legal university appointed under the Calicut University Act 1975. With the purpose of teaching and affiliating, this university was established within the Kerala State with territorial jurisdiction in revenue districts of Wayanad, Palakkad, Kozhikode, Malapp1uram, and Thrissur.
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Mentioned below are the Questions and Ruling-
Question-1: Do the activities or services furnished via University to its affiliated colleges including the students counted beneath the “Scope of Supply” and thereby exigible GST?
Ruling- The services furnished via the petitioner within its affiliated colleges comprise the supply in the meaning and scope of the supply, which would be stated under section 7 of the CGST Act, 2017.
Question-2: If query no. 1 is in the affirmative, then whether the supply of services by the University is exempted beneath Entries 4 and 5 of Notification No. 12/20jl 7-Central Tax (Rate) dated 28.06.2017 and SRO 371/2017 on 30.07.2017, being the services directed via a Government authority through any activity in association to the functions entrusted to a Panchayat and Municipality.
Ruling: The petitioner who furnished services to its affiliated colleges would get exempted from GST payment according to the entries at SI Nos. 4 and 5 of Notification No. 12/2017-Central Tax (Rate) on 28.06.2017.
| Name of Applicant | University of Calicut |
| Citation | KER/17/2023 |
| Date | 25.05.2023 |
| Authorized Representative | Shri. V V Ashokan |
| Kerala GST AAR | Read Order |
