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GST on University Affiliation Fees Quashed as Not a “Supply of Service” Under Section 7
Case Law Details
- Case Name
- Rajasthan Technical University Vs Union of India (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Rajasthan Technical University Vs Union of India (Rajasthan High Court)
The petitioner, a State university established under the Rajasthan Technical University Act, 2006, challenged a show cause notice dated 26.12.2023 issued under Section 74 of the CGST Act, 2017, whereby GST, interest, and penalty were demanded on affiliation fees collected from affiliated colleges for the period 2017–18 to 2022–23. The core issue before the Rajasthan High Court was whether affiliation granted by the University constitutes a “supply of service” under Section 7 of the CGST Act and whether affiliation ...
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