https://www.taxtmi.com/caselaws?id=468304 GST could not be levied on affiliation and allied fees collected by a university because its affiliation, registration, admission, convocation and related functions were statutory and regulatory, not commercial supplies in the course or furtherance of business under the CGST Act. The fees were treated as statutory levies rather than consideration, since they lacked the contractual element and quid pro quo required for a taxable supply. The educational institution exemption under Entry 66 of Notification No. 12/2017-CT (R) also applied to the services in question. On that reasoning, the GST demand was unsustainable and the adjudication order was quashed. en-us Thu, 18 Sep 2025 00:00:00 +0530 Mon, 27 Apr 2026 20:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468304 GST could not be levied on affiliation and allied fees collected by a university because its affiliation, registration, admission, convocation and related functions were statutory and regulatory, not commercial supplies in the course or furtherance of business under the CGST Act. The fees were treated as statutory levies rather than consideration, since they lacked the contractual element and quid pro quo required for a taxable supply. The educational institution exemption under Entry 66 of Notification No. 12/2017-CT (R) also applied to the services in question. On that reasoning, the GST demand was unsustainable and the adjudication order was quashed. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468304