Adi Kavi Nannaya University vs. The Principal Commissioner Of Central Tax
Held
The Court held that the universities are separate entities, not part of the State Government or Local Authority. It ruled that collecting affiliation and NOC fees constitutes a statutory function, not a 'business' activity under Section 2(17) of the CGST Act, and therefore does not qualify as a 'supply of service' under Section 7, making it not exigible to GST.
Facts
Public Universities challenged GST demands on affiliation and No Objection Certificate (NOC) fees collected from affiliated colleges. They contended these fees were for statutory functions, not supply of services in the course of business, and thus not taxable under GST. The assessing officers rejected these contentions, leading to the writ petitions.
Key Issues
The key legal issues were whether the affiliation and NOC fees collected by public universities constitute a 'supply of service' in the 'course or furtherance of business' under Section 7 of the CGST Act, and if these universities qualify as 'State Government' or 'Local Authority' for GST purposes.
Sections Cited
Section 7(1), Section 7(2)(b), Section 2(17), Section 2(17)(i), Section 74, Notification No.12 of 2017
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Heard together (2 matters)
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APHC010454232023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR W.P.No.23535, 31934 of 2023, 7867 and 26414 of 2025 and W.P.9123 of 2026
WRIT PETITION NOs: 23535 of 2023 Between:
JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY KAKINADA (JNTUK), REPRESENTED BY ITS REGISTRAR, PITHAPURAM ROAD, KAKINADA, EAST GODAVARI DISTRICT,
ANDHRA PRADESH-533 003
...PETITIONER AND 1. THE PRINCIAPL COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM CGST COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM-530 035
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER- OF CENTRAL TAX, VISAKHAPATNAM CGST COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM-530 035
THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128- A/NORTH BLOCK, NEW DELHI ...RESPONDENT(S): Petitio
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