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HIGH COURT
35 (2025) 29 Centax 281 (Bom.) Goa University vs. Joint Commissioner of Central Goods and Service Tax, Panjim, Goa dated 15.04.2025
Affiliation fees collected by university as part of discharge of public duties are not consideration for any supply and hence not liable to GST
FACTS
Petitioner, Goa University, was a statutory body established under the Goa University Act, 1984. It had collected fees for granting affiliation to approximately 67 colleges in Goa. In 2018, DGGI had previously raised demand under Service Tax regime on affiliation fees which was later dropped in 2019. In 2024, Respondent issued an intimation in Form DRC-01A demanding GST of ₹1.90 crore. Subsequently, a SCN was issued on 05.08.2024 demanding ₹4.83 crore (CGST + SGST) on affiliation services where demand was confirmed by Respondent in order-in-original under section 74 of CGST Act. Being aggrieved, petitioner filed a writ petition before the Hon’ble High Court.
HELD
The Hon’ble High Court held that the affiliation fees collected by the petitioner were statutory or regulatory fees and not consideration for any contractual service. The Court further obs
