https://www.taxtmi.com/caselaws?id=790731 A statutory university's collection of affiliation fees in discharge of regulatory and educational functions is not a supply made in the course or furtherance of business under the GST framework. Because the activity arises from university legislation and is aimed at affiliation, inspection, regulation of colleges, and maintenance of educational standards, it is treated as non-commercial and outside the ordinary meaning of trade, commerce, or business. On that basis, Section 7 of the CGST Act is not attracted and the charging provision under Section 9 cannot be invoked, so the GST demand, show cause notice, and connected order are unsustainable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790731 A statutory university's collection of affiliation fees in discharge of regulatory and educational functions is not a supply made in the course or furtherance of business under the GST framework. Because the activity arises from university legislation and is aimed at affiliation, inspection, regulation of colleges, and maintenance of educational standards, it is treated as non-commercial and outside the ordinary meaning of trade, commerce, or business. On that basis, Section 7 of the CGST Act is not attracted and the charging provision under Section 9 cannot be invoked, so the GST demand, show cause notice, and connected order are unsustainable. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790731