Kasturba Health Society ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 4, 2019
- Type:
- Advance Ruling
Subject
Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.
Summary
Question 1: Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution”, can be said to be engaged in the business…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act’] by KASTURBA HEALTH SOCIETY, the applicant, seeking an advance ruling in respect of the following questions. i. Whether the applicant, a Charitable Society having the main obj…