https://www.taxtmi.com/caselaws?id=790572 A university's grant of affiliation was held to be a statutory educational and regulatory function, not an activity in the course or furtherance of business, so it did not amount to a supply of service under the CGST Act. The affiliation fee was treated as a compulsory statutory levy lacking bargaining, reciprocity or quid pro quo, and therefore not consideration for a taxable supply. Affiliation was also held to fall within Entry 66 of Notification No. 12/2017-Central Tax (Rate) as services relating to admission, examinations and degrees, so GST on affiliation fees lacked legal authority and was invalid. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790572 A university's grant of affiliation was held to be a statutory educational and regulatory function, not an activity in the course or furtherance of business, so it did not amount to a supply of service under the CGST Act. The affiliation fee was treated as a compulsory statutory levy lacking bargaining, reciprocity or quid pro quo, and therefore not consideration for a taxable supply. Affiliation was also held to fall within Entry 66 of Notification No. 12/2017-Central Tax (Rate) as services relating to admission, examinations and degrees, so GST on affiliation fees lacked legal authority and was invalid. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790572