Back
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 :
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.
3.When these writ petitions came up for consideration before the Learned Single Judge, he after noticing that there is cleavage o
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 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.
Point of Law : State actions are required to be non-arbitrary and justified on the touchstone of Article 14 of the Constitution. Action of the State or its instrumentality must be in conformity with ....
The purpose of “recognition” and “affiliation” is different. In the context of the N.C.T.E. Act, “affiliation” enables and permits an institution to send its students to participate in the public exa....
Educational institutions must remit collected University Common Services Fees to the university as per statutory guidelines, and lack standing to challenge such demands.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
