Affiliation and No Objection Certificate fees collected by State-established universities in discharge of mandatory statutory functions are not business activities under Sections 2(17), 7 and 9 of the GST Act and are therefore not exigible to GST – Jawaharlal Nehru Technological University Kakinada Vs. Princiapl Commissioner of Central Tax, Visakhapatnam CGST Commissionerate and Ors. – Andhra Pradesh High Court

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Affiliation and No Objection Certificate fees collected by State-established universities in discharge of mandatory statutory functions are not business activities under Sections 2(17), 7 and 9 of the GST Act and are therefore not exigible to GST – Jawaharlal Nehru Technological University Kakinada Vs. Princiapl Commissioner of Central Tax, Visakhapatnam CGST Commissionerate and Ors. – Andhra Pradesh High Court Read Post »

In re: Thyssenkrupp Industries India Pvt. Ltd. – Maharashtra AAR (GST)

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In re: Thyssenkrupp Industries India Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

Grant of affiliation by a University does not constitute a supply of service under Section 7 of the CGST Act, 2017 | The essential element of consideration is missing – Rajasthan Technical University Vs. Union of India and Ors. – Rajasthan High Court

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Grant of affiliation by a University does not constitute a supply of service under Section 7 of the CGST Act, 2017 | The essential element of consideration is missing – Rajasthan Technical University Vs. Union of India and Ors. – Rajasthan High Court Read Post »

In re: Sigma Electric Manufacturing Corporation Pvt. Ltd. – Maharashtra AAR (GST)

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In re: Sigma Electric Manufacturing Corporation Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

Punjab State Electricity Regulatory Commission Vs. Union of India and Ors. – Punjab & Haryana High Court

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Punjab State Electricity Regulatory Commission Vs. Union of India and Ors. – Punjab & Haryana High Court Read Post »

Bengaluru North University Vs. Joint Commissioner of Central Tax GST Commissionerate, Bengaluru East and Ors. – Karnataka High Court

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Bengaluru North University Vs. Joint Commissioner of Central Tax GST Commissionerate, Bengaluru East and Ors. – Karnataka High Court Read Post »

Central Electricity Regulatory Commission Vs. Additional Director Directorate General of GST Intelligence and Anr. – Delhi High Court

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Central Electricity Regulatory Commission Vs. Additional Director Directorate General of GST Intelligence and Anr. – Delhi High Court Read Post »

Central Electricity Regulatory Commission Vs. Additional Director Directorate General of GST Intelligence (DGGI) and Anr. – Delhi High Court

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Central Electricity Regulatory Commission Vs. Additional Director Directorate General of GST Intelligence (DGGI) and Anr. – Delhi High Court Read Post »

In re: State Industries Promotion Corporation Tamilnadu Ltd. – Tamil Nadu AAR (GST)

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In re: State Industries Promotion Corporation Tamilnadu Ltd. – Tamil Nadu AAR (GST) Read Post »

In re: Shriram Pistons and Rings Ltd. – Uttar Pradesh AAR (GST)

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In re: Shriram Pistons and Rings Ltd. – Uttar Pradesh AAR (GST) Read Post »

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