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EMRALD HEIGHTS INTERNATIONAL SCHOOL
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Vandit Sanghi
Res. Counsel
Na

Petitioner / Applicant

EMRALD HEIGHTS INTERNATIONAL SCHOOL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Aug 20, 2019
Order No.

13/2019

Citation

2019(8) TAXREPLY 804
Original Order
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ORDER

1. The present application has been filed u/s 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 th....

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