https://www.taxtmi.com/article/detailed?id=16284 GST applicability to university affiliation fees depends on whether the levy is a consideration for a taxable supply or a compulsory statutory levy. The document treats affiliation as a regulatory function linked to admissions, examinations and conferral of degrees, and discusses whether such fees fall within the education exemption under Notification No. 12/2017-CT(Rate). It also notes that GST circulars cannot override statutory provisions or exemption notifications, while referring to circular-based taxation and regularisation of affiliation services. en-us Mon, 27 Apr 2026 09:26:55 +0530 Mon, 27 Apr 2026 14:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16284 GST applicability to university affiliation fees depends on whether the levy is a consideration for a taxable supply or a compulsory statutory levy. The document treats affiliation as a regulatory function linked to admissions, examinations and conferral of degrees, and discusses whether such fees fall within the education exemption under Notification No. 12/2017-CT(Rate). It also notes that GST circulars cannot override statutory provisions or exemption notifications, while referring to circular-based taxation and regularisation of affiliation services. Articles Goods and Services Tax - GST Mon, 27 Apr 2026 09:26:55 +0530 https://www.taxtmi.com/article/detailed?id=16284