https://www.taxtmi.com/caselaws?id=799059 School affiliation is a statutory and regulatory institutional arrangement rather than a supply of services for consideration. Affiliation conditions applicable to schools are treated as pari materia with those governing colleges affiliated with universities. Affiliation-related services also fall within the educational-services exemption under Entry 66 of Notification No. 12/2017-CT (Rate), including Entries 66(a) and 66(b)(iv). GST on school affiliation fees is therefore unsustainable, rendering the related circular, notice and consequential proceedings untenable. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799059 School affiliation is a statutory and regulatory institutional arrangement rather than a supply of services for consideration. Affiliation conditions applicable to schools are treated as pari materia with those governing colleges affiliated with universities. Affiliation-related services also fall within the educational-services exemption under Entry 66 of Notification No. 12/2017-CT (Rate), including Entries 66(a) and 66(b)(iv). GST on school affiliation fees is therefore unsustainable, rendering the related circular, notice and consequential proceedings untenable. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799059