Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

2COMS FOUNDATION
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

2COMS FOUNDATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 27, 2022
Order No.

GST-ARA-78/2021-22/B-89

Citation

2022(6) TAXREPLY 5968
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. 2COMS FOUNDATION, the applicant, seeking an advance ruling in respect of the following questions. Whether the reimbursement received by 2COMS foundation (applicant by industry partner, for the stipend paid to students, attract GST? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER T....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
26
May
S
M
T
W
T
F
S
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).