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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.JAYACHANDRAN, K.K.RAMAKRISHNAN
Bharathidasan University, Rep. By its Registrar – Appellant
Versus
Joint Commissioner of GST (ST-Intelligence) Trichy Division – Respondent
| Table of Content |
|---|
| 1. tax exemption for university affiliation fees contested. (Para 1 , 2) |
| 2. court reviews previous conflicting judgments on gst applicability. (Para 3 , 4) |
| 3. exemption interpretations laid out in earlier judgments analyzed. (Para 5 , 6) |
| 4. other high court decisions impact gst on affiliation interpretation. (Para 7) |
| 5. affiliation process tied to student admission and exams. (Para 8) |
| 6. affiliation fee deemed taxable under gst. (Para 9) |
ORDER :
G.JAYACHANDRAN, J.
These four writ petitions are directed against the notices of intimation of liability under Section 74(5) of Tamil Nadu Goods and Services Tax Act, 2017 , issued by the Joint Commissioner (ST- Intelligence), Trichy Division calling upon the Bharathidasan University, writ petitioner herein to show cause to the Adjudicating Authority as to why tax due mentioned, together with 18% interest and penalty, should not be levied. Separate notices for the period 2019-2020, 2020-2021, 2021-22 and 2022 – 2023 were issued based on the defects found during the investigation followed by report of the Inspection Officer.
2.The contention of the respondent Department is that the affiliation fees collected by the University is not 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....
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....
Educational activities, including affiliation fees, are not commercial in nature and thus exempt from GST under the Central Goods and Services Tax Act.
Educational institutions' activities are statutory and not commercial, thus exempt from GST under relevant provisions.
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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