GST Applicable on University Statutory Functions as Madras HC Relies on Earlier Rulings

Manonmaniam Sundaranar University Vs Union of India (Madras High Court) The writ petition was filed seeking a declaration that the statutory functions performed by the petitioner University under the Manonmaniam Sundaranar University Act, 1990 and the Statutes framed thereunder, along with the collection of fees or other consideration for such functions, do not constitute a taxable supply of service under the Central Goods and Services Tax Act, 2017, and therefore are not subject to GST. When the matter was previously heard on 05.06.2024, the petitioner sought time to distinguish earlier decis...