GST leviable on affiliation fees collected by University from colleges: Madras HC

Bharathidasan University Vs Joint Commissioner of GST (ST-Intelligence) (Madras High Court) Madras High Court held that affiliation fee collected by the Universities does not fall within exemption hence such fees collected by the University from the Colleges as affiliation fees is amenable for levy of GST. Facts- The present petition is preferred by the petitioner. The question involved herein is whether affiliation fees collected by the University is taxable under GST or not? The contention of the respondent Department is that the affiliation fees collected by the University is not exempted f...