https://www.taxtmi.com/caselaws?id=795371 University affiliation is a statutory and regulatory function rather than a supply of service for consideration, so affiliation fees are not consideration for a taxable activity. Affiliation services also fall within the educational-services exemption under Entry 66 of Notification No. 12/2017-CT (Rate). Accordingly, GST cannot be levied on affiliation fees collected by a university from affiliated colleges; any resulting demand is unsustainable and GST collected is refundable. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795371 University affiliation is a statutory and regulatory function rather than a supply of service for consideration, so affiliation fees are not consideration for a taxable activity. Affiliation services also fall within the educational-services exemption under Entry 66 of Notification No. 12/2017-CT (Rate). Accordingly, GST cannot be levied on affiliation fees collected by a university from affiliated colleges; any resulting demand is unsustainable and GST collected is refundable. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795371