[2026:RJ-JD:17944-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15963/2025 Adarsh Vidhya Mandir Senior Secondary School, Having Its Registered Address At Lalsagar, Jodhpur (Rajasthan Through Its Manager Mishri Lal Pajapati Son Of Shri Suraj Ram, Aged About 46 Years, Resident Of Sutram, Adarsh Vidhya Mandir, K.n. Nagar, Jodhpur Rajasthan.

----Petitioner Versus

1. Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

2. The Joint Secretary, Tax Research Unit - Ii, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

3. The Principal Commissioner, Central Goods And Service Tax Commissionerate, Jodhpur, Rajasthan

4. The Central Board Of Indirect Taxes And Customs, R. No.

227 B, Cbic, Ntc House, 3Rd Floor, Department Of Revenue, North Block, New Delhi 110001.

5. The Goods And Service Tax Council, Gst Council, Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi 110001.

6. The Board Of Secondary Education, Rajasthan, Through Its Secretary, Civil Lines, Ajmer, Rajasthan.

----Respondents For Petitioner(s) : Mr. Himanshu Bumb For Respondent(s) : Mr. Mahaveer Bishnoi, AAG assisted by Mr. Harshvardhan Singh Chundawat Mr. Sukhdev Sharma for Mr. BL Bhati, AAG Mr. Rishabh Dadhich for Mr. Rajvendra Saraswat Mr. Askaran Maru HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order

17/04/2026

1. Learned counsel for the petitioner contends that the matter is squarely covered by the judgment dated 23.02.2026 rendered by this Court in D.B. Civil Writ Petition No.9556/2024 titled as “Rajasthan Technical University vs. Union of India & Ors.” The controversy involved in the instant matter i.e. whether affiliation of a college with the University is also a service covered within the meaning of CGST/RGST Act, 2017, has already been put to rest by holding that it to be outside the preview of the levy of service tax, is the argument.

2. Issue notice.

3. Mr. Mahaveer Bishnoi, learned Additional Advocate General, Mr. Sukhdev Sharma, associate to Mr. B.L. Bhati, learned Additional Advocate General, Mr. Rishabh Dadhich, associate to Mr. Rajvendra Saraswat and Mr. Askaran Maru 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 counsel for the respective parties, we are of the view that the controversy raised herein has already been put to rest by the judgment, ibid. 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. 14/2018dated26.07