Advance Ruling Rejected as GST Issue Already Decided in Audit Proceedings

In re Indian Institute of Technology Roorkee (GST AAR Uttarakhand)

The Authority for Advance Ruling, Uttarakhand examined an application filed by Indian Institute of Technology Roorkee under Section 97 of the Central Goods and Services Tax Act, 2017 and the corresponding State Act. The applicant sought an advance ruling on the GST applicability to electricity charges recovered from commercial occupants located within its campus.

The applicant stated that, apart from providing educational services, it allotted campus premises to certain commercial occupants f

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