No GST on Affiliation, Migration or Sports Fees: Bombay HC quashes GST demand Order against Goa University

The Bombay High Court has ruled that no GST is applicable on fees collected by Goa University for affiliation, migration, or sports activities. The court quashed a GST demand order against the university, clarifying that these fees are not consideration for any service provided by the university but are statutory levies. This decision provides relief to educational institutions and clarifies the tax treatment of various fees charged by them. It also sets a precedent for how similar fees collected by other universities should be treated under the GST regime.