Case Law Details
In re Beeup Skills Foundation (GST AAAR Maharashtra)
AAAR held that the reimbursement amount received by the Appellant from NEEM Trainer towards Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees is not in the capacity of pure agent. In the result the appeal filed by the M/s. Beeup Skills Foundation (erstwhile M/s Beep Skills Foundation or M/s CLR Skills Training Foundation) against impugned MAH-AAR order is rejected.
Read AAR Order: AAR cannot give ruling based on incomplete & inconclusive documents submitted by applicant
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
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