Principal Vs Union of India (Rajasthan High Court)
Date: July 21, 2026
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Subject Matter
Levy of GST on University Affiliation Fees Held Illegal and Unsustainable
Summary
The High Court has allowed the petition, holding that the levy and demand of GST on affiliation fees is illegal and unsustainable . The Court affirmed that the grant of affiliation by a University is not a supply of service under the CGST Act, nor do…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Under challenge herein is the order dated 08.07.2026 passed by Respondent No. 4, whereby the petitioner has been directed to deposit GST on the affiliation fee as a pre-condition for the renewal of affiliation for the academic session 2025–2026. The petitioner contends that the proposed levy and demand of GST on affiliation fee is unsustainab…