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