The composite supply of sale of application, registration of course, inspection, etc with the Principal Supply of “affiliation” is not exempted vide Sl.No. 66 of Notification No. 12/2017-C.T.(Rate) dated 28th June 2017 as amended by 02/2018-C.T. (Rate) dated 25.01.2018.
Levy of gst- the applicant is a University established with the object - to affiliate colleges to the University as affiliated, Professional or postgraduate colleges under conditions prescribed
In the case at hand, the ruling is sought in respect of such application/registration fees, inspection fees, affiliation fees, etc and the applicant claims that 'affiliation' is the principal supply and the sale of application, registration of course, Inspection for approval of such course, grant of affiliation etc are the activities which are naturally bundled with the principal activity of affiliation of the college.
Held that- The composite supply of sale of application, registration of course, inspection, etc with the Principal Supply' of “affiliation” provided by the Bharathiar University to its constituent colleges (viz) Self-financing and management colleges for which they collect 1. Application Form fees; 2. Application Fees (Application* Registration fee (each course/ section)); 3. Inspection fees(each course/Section); 4. Affiliation Fee for each course; 5. Affiliation Fee for each additional section; 6. Initial Affiliation fee to start an institution; 7. Permanent Affiliation fee to the College; 8. Continuation of affiliation for each course; 9. Increase in intake for each course for permanent basis processing fee& 10. Penal fee for receipt of late application is not exempted vide Sl.No. 66 of Notification No. 12/2017-C.T.(Rate) dated 28th June 2017