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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
M.NAGAPRASANNA
Rani Channamma University, Represented By Ms. Rajashree Jainapur, D/o. Sri. Husanappa Jainapur – Appellant
Versus
Commercial Tax Officer, (Enforcement) North Zone Belagavi Falls Road, Gokak, Belgaum – Respondent
| Table of Content |
|---|
| 1. petitioner's claims for writs. (Para 1 , 2) |
| 2. court's analysis of issues related to gst and university fees. (Para 3) |
ORDER :
M.NAGAPRASANNA, J.
The petitioner is before this Court seeking the following prayers:
“(A) Issue a writ of certiorari or any other writ or direction or order to quash the impugned order dated 30.12.2023 passed by then Respondent No.1, enclosed as Annexure A for the reasons stated in the grounds.
(B) Issue a writ of certiorari or any other writ or direction or order to quash the impugned show cause notice bearing number no. CTO(ENF)GKK/2023-24/B-228 for the period 2018- 19 issued by the Respondent No. 1 enclosed as Annexure B.
(C) Issue a writ of certiorari or any other writ or direction or order to declare Notification No. 13/2022-CT dated 5.07.2022, issued by Respondent No. 2, enclosed as Annexure C, as ultra-vires Section 168A of CGST Act, 2017 for the reasons stated in the grounds.
(D) Issue a writ of certiorari or any other writ or direction or order to declare Notification No. 9/2023-CT dated 31 March 2023, issued by Respondent No. 2, enclosed as Annexure C1, as ultra-vires Section 168A of CGST Act, 2017 for the reasons stated in the grounds
Educational institutions' activities are statutory and not commercial, thus exempt from GST under relevant provisions.
Educational activities, including affiliation fees, are not commercial in nature and thus exempt from GST under the Central Goods and Services Tax Act.
Affiliation fees by statutory universities are statutory/regulatory functions, not 'supply of service' in course/furtherance of business under CGST Act Section 7, hence not taxable under Section 9; e....
The court held that affiliation fees collected by universities from affiliated colleges are taxable under GST, as they do not qualify as exempt educational services related to admission or examinatio....
Educational institutions are exempt from service tax for educational services under the Finance Act, 1994, but not for income from non-educational activities.
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