Bharathidasan University Vs Joint Commissioner of GST (ST-Intelligence)
Date: February 9, 2026
Subject Matter
University Affiliation Fees Amenable to GST; Not Exempted as Service Related to Admission or Examination
Summary
The Madras High Court held that affiliation fees collected by universities from their affiliated colleges are amenable to GST. The Court concluded that these services are not covered by the exemption under Notification No. 12/2017-Central Tax (Rate),…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These four writ petitions are directed against the notices of intimation of liability under Section 74(5) of Tamil Nadu Goods and Services Tax Act, 2017, issued by the Joint Commissioner (ST-Intelligence), Trichy Division calling upon the Bharathidasan University, writ petitioner herein to show cause to the Adjudicating Authority as to why tax d…