Choice Foundation ., In re
Date: March 9, 2023
Subject Matter
Service supplied by the applicant to the educational institution i.e, the joint venture is liable to GST
Summary
The ruling pertains to the question of whether the applicant's share in revenue from an educational institution would be liable to GST. The ruling discusses relevant sections of the CGST/KSGST Act, 2017 such as the definition of "supply"…
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 clarif…