https://www.taxtmi.com/caselaws?id=769142 The HC held that the university's affiliation, registration, convocation and similar statutory/regulatory fees are not "consideration" for supply under Section 7 CGST and therefore not subject to GST. GST demands based on prospectus sales, student fees, interest income and affiliation services lacked required jurisdictional facts and failed to establish a dominant commercial intent; the department bears the burden to prove business character. The HC found the impugned circular clarifications and the show-cause notice legally untenable and allowed the petition. en-us Tue, 15 Apr 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769142 The HC held that the university's affiliation, registration, convocation and similar statutory/regulatory fees are not "consideration" for supply under Section 7 CGST and therefore not subject to GST. GST demands based on prospectus sales, student fees, interest income and affiliation services lacked required jurisdictional facts and failed to establish a dominant commercial intent; the department bears the burden to prove business character. The HC found the impugned circular clarifications and the show-cause notice legally untenable and allowed the petition. Case-Laws GST Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769142