2026-VIL-416-AP
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SGST High Court Cases

GST – Taxability of Affiliation fees and NOC fees collected by public Universities – Petitioners-universities established under various State Acts challenge the assessment orders demanding GST on the Affiliation fees and No objection certificate (NOC) fees collected by the universities from affiliated colleges - Whether the activities of the public universities in granting affiliation and issuing NOC certificates can be considered as "supply of service" in the course or furtherance of "business" under the GST Act, thereby making them liable to GST - HELD - 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 included in Schedule-III or by way of a specific notification - The petitioners-Universities are all universities which are separate entities, created and established under the Acts of the State Legislature and they are not part of the State Government or Local Authority, neither they are part of the Central Government. In such circumstances, the provisions of Section 7(2) or Section 2(17)(i) of the CGST Act would not be applicable to the petitioners - The activities of the public universities in granting affiliation and issuing NOC certificates are not in the course or furtherance of "business" as defined under Section 2(17) of the CGST Act, 2017. Consequently, the activities of the petitioner universities do not constitute supply of service as provided in Section 7 of the GST Act. Consequently, these services would not be exigible to tax - The question of the universities being eligible for exemption under the relevant notifications does not arise since the activities themselves are not taxable in the first place. Accordingly, the assessment orders demanding GST on the affiliation fees and NOC fees collected by the public universities are set aside – The writ petitions are allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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