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Ongoing investigation bars admissibility of advance ruling application: GST AAAR Tamil Nadu
Case Law Details
- Case Name
- In re Tamil Nadu Nurses and Midwives Council (GST AAAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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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 ...
