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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Classification of goods - rate of GST - educational institution ...

Case Laws     GST

January 11, 2023

Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of the said Notification, appears to be stretched beyond the legal boundary. - AAAR

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