{"id":74513,"date":"2025-12-03T08:57:10","date_gmt":"2025-12-03T03:27:10","guid":{"rendered":""},"modified":"2025-12-03T08:57:10","modified_gmt":"2025-12-03T03:27:10","slug":"affiliation-and-university-fees-not-taxable-as-gst-supply-writ-quashes-s-73-9-orders-read-with-rule-142-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74513","title":{"rendered":"Affiliation and university fees not taxable as GST supply; writ quashes s.73(9) orders read with Rule 142(5)"},"content":{"rendered":"<p>Affiliation and university fees not taxable as GST supply; writ quashes s.73(9) orders read with Rule 142(5)<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition challenging adjudication orders passed under s.73(9) of the CGST\/KGST Acts read with Rule 142(5) of the CGST\/KGST Rules concerning GST liability on affiliation-related fees. Relying on a prior co-ordinate Bench decision, the HC held that affiliation fees, postgraduate registration fees, admission fees, convocation fees and other sums col<\/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=94742\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Affiliation and university fees not taxable as GST supply; writ quashes s.73(9) orders read with Rule 142(5)Case-LawsGSTHC allowed the writ petition challenging adjudication orders passed under s.73(9) of the CGST\/KGST Acts read with Rule 142(5) of the CG<\/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-74513","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74513","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=74513"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74513\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}