AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (4) TMI 1863
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....on fees and No Objection Certificate (NOC) fees received by these Universities, from their affiliated colleges. The details of the orders of assessment etc., are given herein below: S.No. W.P. No. Name of the University Period of Assessment Date of Order of Assessment 1. W.P 23535 of 2023 Jawaharlal Nehru Technological University Kakinada (JNTUK) 01/07/2017 to 31/03/2020 06/06/2023 2. W.P 31934 of 2023 Acharya Nagarjuna University 01/07/2017 to 31/03/2022 25/08/2023 3. W.P 7867 of 2025 Adi Kavi Nannayya University 01/07/2017 to 31/03/2022 19/11/2024 4. W.P 26414 of 2025 Vikrama Simhapuri University 01/04/2019 to 31/03/2025 03/09/2025 5. W.P 9123 of 2026 Krishna University 01/04/2018 to 31/03/2024 01/12/2025 3. The petitioners have been established under different Acts. The details of these Acts are given below: Sl.No. W.P. No. Name of the University The Act under which the University has been established 1. W.P 23535 of 2023 Jawaharlal Nehru Technological University Kakinada (JNTUK) Jawaharlal Nehru Technologies University act, 2008 2. W.P 31934 of 2023 Acha....
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....is being taken up for consideration. It may also be noted that the contentions raised by the petitioners are essentially the same. 8. Sri C. Raghavan Ramabhadran, the learned counsel appearing for the petitioner in this Writ Petition contends as follows: A. The petitioner is the Jawaharlal Nehru Technological University, Kakinada which has been established under the Jawaharlal Nehru Technological Universities Act, 2008. This University has been established to have jurisdiction over eight erstwhile Districts of Andhra Pradesh. The said Act sets out the various functions that will be carried out by the petitioner university as well as the structure of the petitioner university and other aspects. The petitioner University has to act in accordance with the UGC guidelines, which are issued from time to time. Under the relevant UGC guidelines, no college can admit students without obtaining affiliation from the appropriate university. All Engineering Colleges, which are sought to be established and run in the area of jurisdiction of the petitioner university, are required to obtain affiliation from the petitioner university. Similarly, the colleges are also required to obtain....
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....s taxable supplies of service, the same are exempt on account of Entry No. 66 in Notification Number 11 of 2017, dated 28.06.2017. Apart from this there is a further exemption available under Entry 4 and Entry 5 of notification number 12 of 2017 dated 28.06.2017. E. Entry No. 66 of Notification Number 1 of 2017 states that any service provided by an educational institution to its students, faculty or staff would also be exempt from tax if such service provides for admission of students to colleges. In the present case, no college can admit students unless the university has given affiliation to the college. Therefore, the Admission of students being dependent upon the grant of affiliation, automatically brings the ground of affiliation within the exempted services under Entry No. 66. F. Entry 4 of Notification Number 12 of 2017 exempts services of a governmental authority, by way of any activity which could be entrusted to a Municipality under Article 243-W of the Constitution. Similarly, services by a governmental authority in relation to any function entrusted to a panchayat would also be exempt. The definition of governmental authority contained in that notific....
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....these arguments and had held that there was no exemption, under the aforesaid entries in Notification Number 1 of 2017 or Notification Number 12 of 2017. Consideration of the Court: 11. It would be necessary to notice certain provisions of law and entries in the notifications. Section 2(17), Section 7 and Section 9(1) of the GST Act read as follows: 2(17) "business" includes--- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a) ; (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any prem....
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.... (3) Subject to the provisions of [sub-sections (1), (1A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as--- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. Section 9. Levy and collection. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. 12. Sl.Nos.4 and 5, of Notification 12 of 2017 and Serial No. 66 of Notification No.1 of 2017 are extracted below: 4. Chapter 99 Services by governmental authority by way of any ac....
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....rs supply of services, in the course of or in the furtherance of business. This would mean that any supply of service which is not in the course of business, would not be a taxable supply of service. Though, Section 7 (1) is couched as an inclusive definition, the above interpretation appears to be the appropriate interpretation, in the absence of any further guidance, in this provision. However, the legislature while considering supply of services by the Central Government or State Government or by any local authority appears to have removed the question of whether supply is made in the course of business or not. It appears that the Central, State and Local Governments have been put under a separate category where questions of whether supply of services is in pursuance of business or not, is irrelevant and all supplies of services, irrespective of whether it is in the course of business or not, are taxable, unless they are protected by including them in Schedule-III or by way of a specific notification. 15. This view is further fortified by Section 2(17)(i) which has brought in all activities of the Central Government, State Government or Local Authority into the ambit of busin....