Bombay High Court Holds GST Not Applicable on Affiliation Fees Collected by Statutory Universities; Levy Lacks Jurisdiction
The Bombay High Court has ruled that affiliation fees collected by statutory universities in discharge of their statutory functions do not constitute ‘supply’ under Section 7 of the CGST Act and are not liable to GST. The Court quashed the GST demand, holding that such activities are not business or commercial in nature and the levy is without jurisdiction.
