Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

In re Choice Foundation (GST AAR Kerala) Now, it has to be noted that the applicant, in the case at hand, has  stated that they require the ruling in their individual capacity of M/s The Choice Foundation, Kochi, a Society registered under Travancore Cochin Literacy, Scientific and Charitable Societies Registration Act, 1955. The applicant has stated that they offer their expert services and undertake day-to-day administration and operation of the educational institution purely from an academic perspective which is going to be run and managed by by the new born JV. The moot point to be delibe...