https://www.taxtmi.com/article/detailed?id=16322 GST cannot be applied to a university's affiliation activity when it is performed as a statutory and regulatory function rather than as a commercial service. The affiliation process is described as a legislatively mandated oversight mechanism for academic standards, infrastructure, and institutional compliance, with fees incidental to that public duty. Taxability under GST depends on the existence of a legally recognised taxable event, including supply, business, and consideration, and not merely on the receipt of money. Even otherwise, affiliation is said to fall within the exemption for services in relation to education. en-us Fri, 01 May 2026 10:16:22 +0530 Fri, 01 May 2026 10:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16322 GST cannot be applied to a university's affiliation activity when it is performed as a statutory and regulatory function rather than as a commercial service. The affiliation process is described as a legislatively mandated oversight mechanism for academic standards, infrastructure, and institutional compliance, with fees incidental to that public duty. Taxability under GST depends on the existence of a legally recognised taxable event, including supply, business, and consideration, and not merely on the receipt of money. Even otherwise, affiliation is said to fall within the exemption for services in relation to education. Articles Goods and Services Tax - GST Fri, 01 May 2026 10:16:22 +0530 https://www.taxtmi.com/article/detailed?id=16322