https://www.taxtmi.com/caselaws?id=777896 HC held that universities' activities are statutory/regulatory, not commercial or "supply" under Section 7, and fees charged (affiliation, PG registration, admission, convocation, etc.) do not constitute "consideration." Services fall within Entry No.66 of Notification No.12/2017-CT(R) and are exempt from GST. CBIC Circulars dated 17.06.2021 and 11.10.2024 were declared invalid. Consequential show-cause notice(s) and orders demanding GST were quashed and the petitioners' challenge allowed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777896 HC held that universities' activities are statutory/regulatory, not commercial or "supply" under Section 7, and fees charged (affiliation, PG registration, admission, convocation, etc.) do not constitute "consideration." Services fall within Entry No.66 of Notification No.12/2017-CT(R) and are exempt from GST. CBIC Circulars dated 17.06.2021 and 11.10.2024 were declared invalid. Consequential show-cause notice(s) and orders demanding GST were quashed and the petitioners' challenge allowed. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777896