Bengaluru North University Vs Joint Commissioner of Central Tax
Date: April 21, 2025
Subject Matter
University Affiliation and Other Fees Collected from Colleges/Students Not Exigible to GST
Summary
The High Court allowed the petitions, holding that affiliation fees, PG registration fees, admission fees, convocation fees, and other sums collected by universities from colleges/students are not exigible to GST . The Court reasoned that these activ…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.4254/2024, petitioner seeks for the following reliefs: “A) Issue a writ of certiorari or any other writ or direction or order to quash impugned show cause notice bearing number C.C.No. GEXCOM/AR/INV/ GST/2163/2022-AF-O/O Pr.CGST-Bengaluru(E) SCN NO. 05/2023-24/jc/ae/gst dated: 10.10.2023 issued by the Respondent, enclosed as Annexur…