Advance Ruling Application rejected for Pending Proceedings on application date

In re Tamil Nadu Nurses and Midwives Council (GST AAR Tamil Nadu)

Introduction: The issue at hand revolves around the Tamil Nadu Nurses and Midwives Council’s query concerning the applicability of GST on various fees they collect. The crux of the issue is whether an application for an advance ruling can be accepted while proceedings against the applicant are ongoing.

Analysis of the Situation:

1. Application Details: The Council applied for an advance ruling on whether they were liable to pay tax on their service as per Section 97(2)(e) of the GST Act, 2017. This seeks to determine the tax implications of the fees they collect from institutions and students under the Council’s regulatory purview.

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