No GST demand against Mumbai University as GST not leviable on University Affiliation Fees

University of Mumbai Vs Union of India & Ors. (Bombay High Court) Conclusion: The collection of affiliation fees by assessee University in the discharge of its statutory functions, as noted hereinabove, could at all amount to a ‘supply’ as defined under Section 7 of the CGST Act. Once such activity itself was not ‘supply’ and/or it was not business within the meaning and purview of sub-section 1(a) of Section 7, there was no question of the charging provision i.e. Section 9 which provides for levy and collection being applicable. GST demand of Rs. 16.9 crores raised on affiliation ...