18% GST applicable on Affiliation Services Provided by Universities to Colleges: CBIC [Read Circular]

The 54th GST Council meeting recommended that the affiliation services offered by universities do not fall under the exemptions listed in Notification No. 12/2017-CT(R) dated June 28, 2017
GST applicable - Affiliation Services - Universities to Colleges - CBIC - taxscan

The Central Board of Indirect Taxes and Customs  ( CBIC ), vide circular no. 234/28/2024-GST dated 11th October 2024, has clarified that an 18% Goods and Services Tax ( GST ) applies to affiliation services provided by universities to colleges. These affiliation services are exempted from the GST notification  No. 12/2017-CT(R) dated 28.06.2017 Applicability of…

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