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GST - Highlights / Catch Notes

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


AAAR reviews AAR decision on GST classification, questions jurisdiction concerning educational institution status under CGST and IGST Acts.

January 11, 2023

Case Laws     GST     AAAR

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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