AAR: 'Educational consultancy services' provided to Gujarat University for post-graduation programme not exempt, attracts GST @18%

Gujarat AAR denies exemption to services provided by applicant for degree courses to students under specific curriculum as approved by Gujarat University for which degrees are awarded by Gujarat University; Rules that GST at 18% would be applicable on fees received by such educational consultant from Gujarat University while noting that applicant in partnership with Gujarat University, handles training of degree students enrolled in post-graduation programme [namely M.Sc.-IT ...