Emrald Heights International School, In re

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The Tax Publishers 2019 TaxPub(GST) 0977 (AAR-MP) : (2019) 090 ITPJ (G) 0917 IN THE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH BENCH RAJIV AGRAWAL & MANOJ KUMAR CHOUBEY MEMBER Emrald Heights International School, In re Case No. 11/2019 & Order No. 13/2019 2 August, 2019 Applicant by: Vandit Sanghi, CA PROCEEDINGS (Under sub-section (4) of section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) The present application has been filed under section 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Emrald Heights International School (hereinafter referred to as the Applicant), not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. Brief facts of the case :-- 3.1 Emerald Heights School Samiti is a registered Society(hereinafter referred as 'Society') for the promotion of education and registered under M.P. Societies Act 1971 bearing registration No. 10981 and is also registered as a Charitable institution under section 12A of the Income Tax Act' 1961. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(GST) 0977 (AAR-MP) : (2019) 090 ITPJ (G) 0917

IN THE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH BENCH

RAJIV AGRAWAL & MANOJ KUMAR CHOUBEY MEMBER

Emrald Heights International School, In re

Case No. 11/2019 & Order No. 13/2019

2 August, 2019

Applicant by: Vandit Sanghi, CA

PROCEEDINGS

(Under sub-section (4) of section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017)

The present application has been filed under section 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Emrald Heights International School (hereinafter referred to as the Applicant), not registered but desirous of obtaining registration under the Goods & Services Tax.

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.

3. Brief facts of the case :--

3.1 Emerald Heights School Samiti is a registered Society(hereinafter referred as 'Society') for the promotion of education and registered under M.P. Societies Act 1971 bearing registration No. 10981 and is also registered as a Charitable institution under section 12A of the Income Tax Act' 1961.