GST CASE LAWS 21.07.2026
GST CASE LAWS 21.07.2026 GST CASE LAWS 21.07.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 9 Surendera Group of Institutions v. Union of India Click Here University affiliation is a statutory/regulatory function, not a supply. Affiliation fees are exempt from GST under Entry 66 of Notification 12/2017-CT (Rate), making… Read More »