Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University

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Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University

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Published on

20/01/2026

By Mariya Paliwala

Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University

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The Karnataka High Court has quashed a GST demand raised on affiliation fees paid by an International Baccalaureate (IB) school to foreign educational boards, holding that affiliation fees are exempt from GST under the education-related exemption notifications. The bench of Justice S.R. Krishna Kumar has observed that international qualifications such as IB and IGCSE are…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University

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