Kasturba Health Society ., In re
Date: November 10, 2021
Subject Matter
Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST
Summary
The activities of the applicant which includes medical education services are covered under the scope of the term “business”. In fact, Education Services are classified under Service and Accounting Code (SAC) 9992 and considered to be a s…
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 M/s. KASTURBA HEALTH SOCIETY, the applicant, seeking an advance ruling in respect of the following questions.- Whether the applicant, a Charitable Society having the main…