Surendera Group of Institutions Vs Union of India (Rajasthan High Court)
The Rajasthan High Court allowed the writ petition filed by the petitioner college challenging the demand raised by Bikaner Technical University (BTU) through its letter dated 06.09.2025 requiring payment of Goods and Services Tax (GST) on affiliation fees collected by the University.
It was undisputed that the petitioner college was affiliated with BTU and had already paid the affiliation fees for the academic sessions 2018-2019 to 2022-2023.
The High Court noted that the issue of levy of GST on university affiliation fees had already been decided by a Coordinate Division Bench in Rajasthan Technical University Versus Union of India & Ors. In that decision, the Court held that the grant of affiliation by a university is a statutory and regulatory function and does not constitute a supply of service under the Central Goods and Services Tax Act. It further held that affiliation fees are not consideration for any taxable activity. The earlier judgment also held that affiliation services are exempt under Entry 66 of Notification No. 12/2017-CT (Rate).
The Coordinate Bench had also observed that, under the affiliation bye-laws of the Central Board of Secondary Education, affiliation is an institutional arrangement enabling schools to prepare students for Board examinations, and that the conditions governing school affiliation are substantially similar to those governing affiliation of colleges with universities, including compliance with prescribed curriculum, academic standards and infrastructural requirements.
