Jawaharlal Nehru Technological University (Kakinada) Vs Principal Commissioner of Central Tax
Date: April 26, 2026
Subject Matter
Statutory Affiliation and NOC Fees Collected by State Universities Not Taxable Under GST
Summary
The High Court allowed the Writ Petitions, setting aside assessment orders that levied GST on affiliation and No Objection Certificate (NOC) fees collected by Public Universities. The Court held that these activities are statutory functions, not cond…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As the issues raised in all these Writ Petitions are common, they are being disposed of, by way of this common order. 2. The petitioners, in all these Writ Petitions are Public Universities, established by the State of Andhra Pradesh, by way of different Acts. All these Universities have suffered orders of assessment, calling upon the pe…