Rajasthan High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Rajasthan High Court
Where petitioner-college paid affiliation fees to university and demand for GST on such fees was raised, grant of affiliation being a statutory and regulatory function did not constitute supply, affiliation fees were not consideration for taxable activity and were exempt under Entry 66 of Notification 12/2017-CT (Rate), thus GST demand was unsustainable and refund was directed if collected