Tamil Nadu Nurses and Midwives Council ., In re
Date: September 30, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, A Valli
Subject Matter
Application not admissible if the issue is under investigation
Summary
The Tamil Nadu Authority for Advance Rulings (AAR) evaluated a ruling requested by the Tamil Nadu Nurses and Midwives Council regarding their liability to pay Goods and Services Tax (GST) on collected fees, including registration and examination fees…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TAMILNADU The applicant submitted a copy of challan dated 24.06.2022 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 27.06.2022 was physically received on 28.06.2022 as mandated under Rule 107A. 2.1 The T…