Case Law Details
In re Tamil Nadu Medical Council (GST AAR Tamilnadu)
Introduction: In the evolving landscape of the Goods and Service Tax (GST) in India, the case of the Tamil Nadu Medical Council presents a significant juncture concerning the admissibility of advance ruling applications. Specifically, the case throws light on circumstances where an advance ruling is deemed inadmissible due to prior ongoing investigations or proceedings related to the subject matter.
Context of the Application: The Tamil Nadu Medical Council, a government authority, sought clarity on the applicability of GST on the various fees they collect. They took recourse to the advance ruling mechanism within the GST Act, 2017. Their submission, background, and the subsequent discussions all orbit around the pivotal question: Are they liable to pay tax on their service?
The Roadblock: Ongoing Investigations: Section 98(2) of the GST Act, 2017 serves as a crucial backdrop for the entire discourse. This section implies that any question within an advance ruling application that is either pending or already decided upon in any other proceedings related to the applicant is ineligible for consideration.
The crux of the matter is that the Directorate General of GST Intelligence (DGGI) had already initiated investigations into the questions raised by the Tamil Nadu Medical Council.
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