Affiliation Fees Under GST: Relief for Universities or Continuing Litigation? - CAclubindia

The Rajasthan Technical University case RAJASTHAN TECHNICAL UNIVERSITY, KOTA Vs UNION OF INDIA [2026-VIL-206-RAJ] against the Union of India provides some relief on the applicability of GST to statutory levies. At the heart of the dispute was whether affiliation fees charged by a university to colleges could be treated as "consideration" for a supply of service under Section 7 of the CGST Act. The…