Case LawD.B. Civil Writ Petition No. 7287/2026
Surendera Group of Institutions Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- July 9, 2026
- Type:
- Writ Petition
- Members:
- ANUROOP SINGHI, MUNNURI LAXMAN
Subject
Affiliation Fees Collected by Universities Exempt from Goods and Services Tax
SupplyExemption
Summary
The High Court has allowed the petition, holding that GST cannot be imposed on affiliation fees collected by universities. This decision reiterates that affiliation services are statutory, regulatory functions, not taxable supplies, and are explicitl…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. The present writ petition has been filed by the petitioner college challenging the demand raised by respondent No.4 Bikaner Technical University, Bikaner (BTU) vide letter dated 06.09.2025 for payment of Goods & Service Tax (GST) on the affiliation fee collected by the University. 2. The fact which is not in dispute is that the petitio…