M/S Krishna University vs. The Additional Commissioner Of Central Tax
Held
The Court held that the petitioner universities are not 'Central Government, State Government or Local Authority'. Their activities of granting affiliations and NOCs are statutory functions, not 'business' activities under Section 2(17) of the GST Act, and thus do not constitute a 'supply of service' under Section 7, making them not exigible to tax.
Facts
Public universities in Andhra Pradesh were issued assessment orders demanding GST on affiliation fees and No Objection Certificate (NOC) fees collected from their affiliated colleges. The universities contended these were statutory functions, not taxable supplies of services, and were exempt under Notification No.12 of 2017.
Key Issues
Whether affiliation and NOC fees collected by public universities constitute a 'supply of service' in the course of 'business' under the GST Act, and if these universities qualify as 'Central Government, State Government or Local Authority'.
Sections Cited
Section 7, Section 7(1), Section 7(2)(b), Section 2(17), Section 2(17)(a) to (h), 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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