Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
GST was held not to apply to affiliation fees collected by a statutory university because granting affiliation under the State university law was part of its regulatory and educational mandate, not a commercial supply in the course or furtherance of business. The Court held that Sections 7 and 9 of the CGST Act could not be used to characterise such statutory functions as taxable services, and therefore the demand under Section 74 lacked jurisdiction. In the alternative, the Court held that affiliation-related activity would also fall within the exemption for educational services, since affiliation forms part of the educational framework for admissions, courses and degree conferment.
GST was held not to apply to affiliation fees collected by a statutory university because granting affiliation under the State university law was part of its regulatory and educational mandate, not a commercial supply in the course or furtherance of business. The Court held that Sections 7 and 9 of the CGST Act could not be used to characterise such statutory functions as taxable services, and therefore the demand under Section 74 lacked jurisdiction. In the alternative, the Court held that affiliation-related activity would also fall within the exemption for educational services, since affiliation forms part of the educational framework for admissions, courses and degree conferment.
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