Ongoing investigation bars admissibility of advance ruling application: GST AAAR Tamil Nadu

In re Tamil Nadu Nurses and Midwives Council (GST AAAR Tamil Nadu) Tamil Nadu Appellate Authority for Advance Ruling (AAAR) has upheld the rejection of an advance ruling application filed by the Tamil Nadu Nurses and Midwives Council. The core issue was whether the council’s collection of various fees was liable for GST. The Advance Ruling Authority (AAR) had initially rejected the application, citing an ongoing investigation by the Directorate General of GST Intelligence (DGGI), Chennai Zonal Unit, concerning the same questions raised in the application. The AAAR’s decision hinged on the ...