GST on charges collected under Unparallel Health Insurance Scheme

In re Kasturba Health Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling, hereby, concur with the impugned advance ruling pronounced by the MAAR in respect of the question no. (i), (ii) and (iii)(b). Furthermore, modify the ruling of the MAAR with regard to question number (iii)(a), (iii)(c) and (iii)(d), and hold that- i. The fees and other charges received from students and recoupment charges received from patients would constitute as a consideration for “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and the supply of educational se...