Choice Foundation ., In re
Date: March 9, 2023
Subject Matter
Applicability of GST on revenue share from educational institution and on interest-free refundable deposit
Summary
The ruling discusses the admissibility of an application for Advance Ruling regarding the taxation of services provided by the members of a joint venture. It explains the definition of "person" under the GST Act, the concept of an associati…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Choice Foundation (hereinafter referred to as the applicant) is a society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 possessing the expertise and experience in operating premier educational institutions in the State of Kerala. 2. At the outset, it is clarified tha…