Universities' statutory, regulatory functions are not “supply” under Section 7; fees not “consideration”; education services exempt

Universities’ statutory, regulatory functions are not “supply” under Section 7; fees not “consideration”; education services exemptCase-LawsGSTThe HC held that the petitioners (universities) perform statutory and regulatory functions which are not commerc

Universities' statutory, regulatory functions are not “supply” under Section 7; fees not “consideration”; education services exempt
Case-Laws
GST
The HC held that the petitioners (universities) perform statutory and regulatory functions which are not commercial activities and therefore do not constitute a “supply” in the course or furtherance of business under Section 7. Fees charged (affiliation, PG registration, admission, convocation and similar receipts) do not qualify as “considera

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