Care College of Nursing Vs Kaloji Narayana Rao University of Health Sciences
Date: October 17, 2023
Subject Matter
GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions
Summary
The case involves educational institutions filing writ petitions against a demand notice raised by the university for payment of GST on affiliation fee and inspection fee. The petitioners argue that these fees should be exempted from GST based on the…
Since the grounds of challenge and the petitioners and respondents, all being the same, we proceed to decide the batch of writ petitions by this common order. 2. This batch of writ petitions are filed by the educational institutions assailing the demand notice raised by the 1strespondent-University so far as payment of G.S.T. on the affiliation fee and inspection fee together with arrears fro…