https://www.taxtmi.com/caselaws?id=790794 Affiliation fees and no-objection certificate fees collected by State universities for compulsory statutory functions do not constitute taxable supplies under GST. The universities were treated as separate statutory entities, but their grant of affiliation and issuance of no-objection certificates was characterised as statutory compliance rather than voluntary commercial activity. Reading the charging provisions with the inclusive definition of business, the analysis concluded that taxable supply ordinarily requires an activity in the course of or in furtherance of business, which was absent here. On that basis, the receipts were not exigible to tax, the exemption question became unnecessary, and the assessment orders demanding GST on the impugned fees were set aside. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790794 Affiliation fees and no-objection certificate fees collected by State universities for compulsory statutory functions do not constitute taxable supplies under GST. The universities were treated as separate statutory entities, but their grant of affiliation and issuance of no-objection certificates was characterised as statutory compliance rather than voluntary commercial activity. Reading the charging provisions with the inclusive definition of business, the analysis concluded that taxable supply ordinarily requires an activity in the course of or in furtherance of business, which was absent here. On that basis, the receipts were not exigible to tax, the exemption question became unnecessary, and the assessment orders demanding GST on the impugned fees were set aside. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790794