Cmepedia Gerda Huguette Emma Van Hoecke ., In re

Date: January 21, 2022

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
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Subject Matter

Paid education content used by health care professionals to fulfill a mandatory demand by their professional body is not exempt

Exemption

Summary

i. The paid education content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute is not exempt to tax under the provisions of the Central Goods and Services Tax Act or Karnata…

M/s. CMEPEDIA, (hereinafter referred to as the ‘Applicant’) No. 1405, Purva venezia 14, Major Unnikrishnan Road, Yelahanka, Bangalore-560 064 having GSTIN 29AUAPV8596N2ZC have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discha…

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