AAR: Composite-supply of application-sale, course-registration, inspection, with 'Principal Supply' of "affiliation" not exempt

Tamil Nadu AAR holds that composite supply of sale of application, registration of course, inspection, etc. with affiliation of the institution / course as ‘Principal Supply’ are not exempted under Entry no.66 of Notification no. 12/2017-CT dated June 28, 2017; Notes that the Applicant is a University established under the Bharathiyar University Act and undertakes activities related to affiliation of colleges, as affiliated professional or post graduate colleges under con...