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1 ruling found

Rajasthan High Court10 Jul 2026
For assessee
Surendera Group of Institutions v. Union of India
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

Surendera Group of Institutions v. Union of India