Order

1. Learned counsel for the petitioner relies on a judgment rendered by this Court in Rajasthan Technical University v. Union of India bearing D.B. Civil Writ Petition No.9556/2024 and other connected matters, decided on 23.02.2026 and states that case of the petitioner is squarely covered by the judgment ibid.

2. Issue notice.

3. Mr. Mahaveer Bishnoi, learned Additional Advocate General, Mr. Ayush Gehlot, Mr. Vinay Kothari and Mr. Rajvendra Saraswat, learned counsels accept notice on behalf of the respondents. Service is thus, dispensed with.

4. Having gone through the averments contained in the petition and after hearing learned counsels for the respective parties, we are of the view that the controversy raised herein has already

been put to rest by the judgment ibid, wherein in a connected matter bearing D.B. Civil Writ Petition No.18070/2024 (All India Association of Unaided Private Institutions (AIAUPI) Vs. Rajasthan University Of Health Science & Ors.), Rajasthan University of Health Science was also a party. The relevant paras of the judgment rendered by this Court in Rajasthan Technical University (supra) read as under:

“43. As an upshot of the what is reasoned and discussed in the preceding part, it is held that grant of affiliation by a University is a statutory and regulatory function and does not constitute a supply of service under the CGST Act. Affiliation fees are not consideration for any taxable activity. Even otherwise, affiliation services are exempt under Entry 66 of Notification No. 12/2017-CT (Rate). Levy and collection of GST on affiliation fees is illegal and unsustainable.

44. Before we part, though we have already opined as above, but it bears reiteration, notwithstanding the views already recorded, that under the Affiliation Bye-laws of the Central Board of Secondary Education, “affiliation” is expressly understood as an institutional arrangement enabling a school to prepare its students for admission to the Board examinations. A careful reading of the Bye-laws makes it abundantly clear that the conditions governing affiliation of schools with the Board are, in substance and effect, pari materia with those governing affiliation of colleges with a university. These conditions include adherence to the prescribed curriculum, maintenance of academic and infrastructural standards, and presentation of students for evaluation by the examining body.

44.1. Pertinently, by Revenue Notification No. 14/2018 dated 26.07.2018, a clarification was introduced in the parent Notification No. 12/2017 whereby Central and State Educational Boards were deemed to be “educational institutions” for the limited purpose of providing services by way of conduct of examinations to students.

45. Thus, in this backdrop, any attempt to deny universities similar treatment at par with Central and State Educational Boards is manifestly arbitrary and ex facie discriminatory, particularly when universities equally discharge the function of conducting examinations for students of affiliated colleges as an integral step towards conferment of degrees.

46. Consequently, aside all above, for this reason too, the so-called service of affiliation rendered by a university to its affiliated colleges squarely falls within the ambit of exempt services under Entry 66(a) as well as Entry 66(b)(iv).

RELIEF

47. D.B. CWP No.9556/2024 and all other writ petitions as per Appendix ‘A’ are allowed. Proposed levy and demand of GST on affiliation fee is held to be unsustainable in law. Impugned show cause notice dated 26.12.2023 issued by Office of Commissioner, Central Excise & CGST Commissionerate is quashed. It is also directed that subject to the verification that the burden of the GST on affiliation fee has not been fastened / recovered from the students by factoring it in the tuition fee, any amount of GST on affiliation fee already paid by the petitioner shall be refunded within four months,

failing which the same shall also attract interest @ 7% per annum fro