Vikrama Simhapuri University vs. The Principal Commissioner Of Central Tax
Held
The Court held that the universities are separate entities, not government or local authorities, making Section 7(2) and Section 2(17)(i) inapplicable. It ruled that granting affiliations and NOCs are statutory functions, not 'business' activities under Section 2(17), and thus do not constitute a 'supply of service' under Section 7 of the GST Act. Consequently, these services are not taxable.
Facts
Public Universities challenged GST demands on affiliation and No Objection Certificate (NOC) fees, contending these were statutory functions, not 'supply of services' in the course of 'business', and were exempt under Notification No. 12/2017. The assessing authorities had rejected these arguments, leading to the writ petitions.
Key Issues
The key legal issues were whether affiliation and NOC fees collected by public universities constitute 'supply of services' in the course of 'business' under Section 7 read with Section 2(17) of the GST Act, and if so, whether they are exempt under Notification No. 12/2017.
Sections Cited
Section 7(1), Section 7(2)(b), Section 2(17)(i), Section 2(17)(a) to (h), Section 74
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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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