Rajasthan Technical University Vs Union of India
Date: February 22, 2026
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): ARUN MONGA, YOGENDRA KUMAR PUROHIT
Subject Matter
Statutory Affiliation Fees Collected by University Exempt from GST Levy
Summary
The writ petitions are allowed , holding that the levy and demand of GST on affiliation fees collected by the University is unsustainable in law . The Court found that the grant of affiliation is a statutory and regulatory function, not a 'supply of…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Rajasthan Technical University, a State university set up by Government of Rajasthan, is before this court, aggrieved against the impugned Show Cause Notice dated 26.12.2023 and; consequential proceedings vide which the act of affiliation granted by it to the affiliate colleges has been included in the statutory term “service” and; thus ta…