18% GST applicable on Affiliation Services Provided by Universities to Colleges: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) clarified that an 18% GST is applicable on affiliation services provided by universities to colleges. This clarification addresses the ambiguity regarding the GST rate for such services. The CBIC emphasized that affiliation services, which include granting recognition to colleges and monitoring their compliance with academic standards, fall under the category of services subject to 18% GST. This decision aims to provide clarity to educational institutions and ensure consistent application of GST laws in the education sector.