Tamil Nadu Medical Council ., In re
Date: June 18, 2023
Subject Matter
Application rejected as the questions raised were already under investigation by the DGGI
Summary
The ruling discusses the rejection of an advance ruling application for determination of the liability to pay tax on a service. The application was rejected based on the provision of Section 98(2) of the GST Act, which states that the Advance Authori…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. The applicant submitted a copy of challan dated 30.12.2022 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. The online application form for advance ruling dated 30.12.2022 was physically received on 05.01.2023 as mandated under Rule 107A. 2.1 T…