Biyani Shikshan Samiti Vs Union of India
Date: July 1, 2026
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): MANEESH SHARMA, SANJEEV PRAKASH SHARMA
Subject Matter
University Affiliation Fees Not 'Supply of Service', Exempt from GST Levy
Summary
The High Court allowed the petitions, holding that the proposed levy and demand of GST on university affiliation fees is illegal and unsustainable . The Court found that granting affiliation is a statutory function, not a 'supply of service', affilia…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT All the learned counsels are ad idem that the issue raised in these petitions stands finally adjudicated by this Court in a bunch of cases, with the lead case being D.B. Civil Writ Petition No.9556/2024, titled as Rajasthan Technical University, Kota vs. Union of India & Ors. decided on 23.02.2026 , wherein this Court gave certain fi…