Case LawAdvance Ruling No. KAR ADRG 23/2023
Isha Foundation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 12, 2023
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Service provided by Isha Foundation through ISHA Samskriti is not exempt from GST
Exemption
Summary
The rulingdescribes the situation of an applicant running Isha Samskriti, a gurukul style of residential school. The main objective of this form of education is to nurture the human body, mind, and energies to their fullest extent. The applicant seek…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA 1. M/s. Isha Foundation, Sy No.220, Isha Yoga Center, Kasab Hobli, Avalgurki Village, Chikkaballapura-562101 (hereinafter referred to as ‘The applicant’), having GSTIN 29AAATI1053R1Z9 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 K…