Tamilnadu Medical Council ., In re
Date: January 9, 2025
Subject Matter
Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.
Summary
The appellant sought an advance ruling regarding GST liability on various fees collected by the Tamil Nadu Medical Council (TNMC). However, it was revealed that an investigation by the Directorate General of Goods and Services Tax Intelligence (DGGI)…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…