GST, HC Rajasthan Judgement Dated 23/02/2026 – GST on University Affiliation Fees quashed as is not a Supply of Service

Case of Rajasthan Technical University vs Union of India, HC Rajasthan Judgement Dated 23rd February 2026. HC ruled that affiliation is not a commercial or business activity. It is a statutory mandate enabling the University to discharge its core educational functions. Hence, grant of affiliation does not constitute a supply of service. 

(Link: HC Rajasthan Judgement Dated 23/02/2026)

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