No GST on Affiliation and Related Fees charged by University

Bengaluru North University Vs Joint Commissioner of Central Tax (Karnataka High Court) The Hon’ble Karnataka High Court in Bengaluru North University & others v. Joint Commissioner of Commercial Taxes & others [WP No. 4254/2024 & others, order dated April 22, 2025] held that fee collections by universities like affiliation fees, registration fees, and convocation fees do not amount to a “supply” or “business” under GST law, thus are not taxable. The Court quashed show cause notices and orders imposing GST on such fees, holding that universities perform sta...