GOA UNIVERSITY v. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. – BOMBAY HIGH COURT

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

M.S. Karnik, Justice & Nivedita P. Mehta, Justice

GOA UNIVERSITY

JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.

WRIT PETITION No. 723/2024 dated 15.04.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 2, 9 & 74

Notification/Circular : Notiication No.12/2017 dated 28.06.2017

Decision : In favour of assessee

Demand – Service tax on affiliation fees – GST on educational institutions – Petitioner submits educational activities should not be classified as commercial activities – Services by petitioner including affiliation and examination services covered under exemption notifications – Held: Writ petition allowed – High Court ruled services provided by educational institution to its students faculty and staff exempt from GST- Court agreed term education should extend beyond teaching and instruction to include curriculum design, affiliation, and degree conferment – Incomes from rent/license fee received from teachers or staff are exempt from tax as they are residential in nature and services rendered to faculty – University affiliation fees such as registration fees and convocation fees not amenable to GST as they are not consideration as contemplated in Section 7 of CGST Act – SCN quashed .

Represented By:

Counsel for the Petitioner: Raghuraman, Senior Advocate with Gauravvardhan Nadkarni, Jay Mathew, B. Murthy, Raghavendra C. R., Advocates

GOA UNIVERSITY v. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. – BOMBAY HIGH COURT

GOA UNIVERSITY v. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. – BOMBAY HIGH COURT

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