{"id":73105,"date":"2025-09-06T08:16:25","date_gmt":"2025-09-06T02:46:25","guid":{"rendered":""},"modified":"2025-09-06T08:16:25","modified_gmt":"2025-09-06T02:46:25","slug":"universities-39-statutory-regulatory-functions-are-not-supply-under-section-7-fees-not-consideration-education-services-exempt","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73105","title":{"rendered":"Universities&#39; statutory, regulatory functions are not &#8220;supply&#8221; under Section 7; fees not &#8220;consideration&#8221;; education services exempt"},"content":{"rendered":"<p>Universities&#39; statutory, regulatory functions are not &#8220;supply&#8221; under Section 7; fees not &#8220;consideration&#8221;; education services exempt<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioners (universities) perform statutory and regulatory functions which are not commercial activities and therefore do not constitute a &#8220;supply&#8221; in the course or furtherance of business under Section 7. Fees charged (affiliation, PG registration, admission, convocation and similar receipts) do not qualify as &#8220;considera<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92285\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Universities&#8217; statutory, regulatory functions are not &#8220;supply&#8221; under Section 7; fees not &#8220;consideration&#8221;; education services exemptCase-LawsGSTThe HC held that the petitioners (universities) perform statutory and regulatory functions which are not commerc<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73105","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73105"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73105\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}