Advance Ruling Application Not Admissible if Issue Under Investigation: AAR Tamilnadu

In re Tamil Nadu Nurses and Midwives Council (GST AAR Tamilnadu) In a recent decision, the Tamil Nadu Authority for Advance Rulings (GST AAR) addressed the case concerning the Tamil Nadu Nurses and Midwives Council. The issue revolved around the Council’s collection of various fees and whether the amounts were subject to Goods and Services Tax (GST). However, a larger question regarding the admissibility of the application arose due to an ongoing investigation by the Directorate General of GST Intelligence (DGGI), Chennai Zonal Unit. The ruling provides clarity on procedural aspects under th...