Universities Exempt from GST on Affiliation Fees as Non-Commercial Regulatory Activities Under Section 7 of CGST Act

Universities Exempt from GST on Affiliation Fees as Non-Commercial Regulatory Activities Under Section 7 of CGST ActCase-LawsGSTHC adjudicated the jurisdictional dispute regarding GST levy on university affiliation fees. The court determined that universi

Universities Exempt from GST on Affiliation Fees as Non-Commercial Regulatory Activities Under Section 7 of CGST Act
Case-Laws
GST
HC adjudicated the jurisdictional dispute regarding GST levy on university affiliation fees. The court determined that university's statutory affiliation activities do not constitute a commercial transaction under Section 7 of CGST Act. Fees collected for affiliation, PG registration, and convocation are regulatory in nature, lacking commercial intent, and t

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