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UNIVERSITY OF CALICUT
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABDUL LATHEEF
Pet. Counsel
V V Ashokah
Res. Counsel
---

Petitioner / Applicant

UNIVERSITY OF CALICUT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 25, 2023
Order No.

KER/17/2023

Citation

2023(5) TAXREPLY 7643
Original Order
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ORDER

1. The University of Calicut, Thenjipalam, Malappuram (herein after referred to as the applicant) is a statutory university established under the Calicut University Act 1975, The university was established as teaching and affiliating university within the State of Kerala with territorial jurisdiction in revenue districts of Wayanad, Kozhikode, Malappuram, Palakkad and Thrissur. 2. At the outset it is clarified that the provisions of the Centra! Goods and Services Tax Act, 2017 (herein after referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (herein after referred to as KSGST' Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications Issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether the activiti....

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