GST Not Applicable on Affiliation & NOC Fee collected by University: AP HC

Jawaharlal Nehru Technological University, Kakinada Vs Princiapl Commissioner of Central Tax (Andhra Pradesh High Court) A group of writ petitions was filed by various public universities established by the State of Andhra Pradesh under different State Acts, challenging orders of assessment issued under the GST law. The assessments required the universities to pay GST on affiliation fees and No Objection Certificate (NOC) fees collected from affiliated colleges. The assessment periods and dates varied across universities, but the common issue was taxation of such fees under the GST regime. The...