Tamil Nadu Nurses and Midwives Council ., In re
Date: January 9, 2025
Subject Matter
Application not admissible if the issue is under investigation. AAR ruling upheld.
Summary
In this case law, the appellant sought an advance ruling on their GST tax liability related to the collection of various fees. The application fell under Section 97(2)(e) of the GST Act, which allows for the determination of tax liability on goods or…
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…