Kasturba Health Society ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 13, 2019
- Type:
- Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.
Summary
(i) 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 so as to cas…
Judgement
1. The Constitution of India, though promised, the implementation of the effective health delivery system to the rural masses in general and unprivileged in particular. The Government of India, after setting up several Committees, had decided to involve the NGO’s in establishing such Medical Institute as a “Joint Venture” with the participation of State Government, which can prod…