No GST on Affiliation and Related Fees charged by University
Last updated: 05 January 2026
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in Bengaluru North University & others v. Joint Commissioner of Commercial Taxes & others [WP No. 4254/2024 & others, order dated April 22, 2025] held that fee collections by universities like affiliation fees, registration fees, and convocation fees do not amount to a "supply" or "business" under GST law, thus are not taxable. The Court quashed show cause notices and orders imposing GST on such fees, holding that universities perform statutory, non-commercial functions and that the impugned CBIC circulars and GST demands violated the extant legal and constitutional framework.
Citation :
WP No. 4254/2024 & others, order dated April 22, 2025]
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Bimal Jain
Published in GST
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