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CHOICE FOUNDATION
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Jose Jacob
Res. Counsel
---

Petitioner / Applicant

CHOICE FOUNDATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Mar 10, 2023
Order No.

KER/10/2023

Citation

2023(3) TAXREPLY 7609
Original Order
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ORDER

1. M/s. Choice Foundation (hereinafter referred to as the applicant) is a society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 possessing the expertise and experience in operating premier educational institutions in the State of Kerala. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference made hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. M/s. Choice Estates and Constructions Pvt. Ltd. (hereinafter referred to as “CECPL”) is a private limited company engaged in the business of construction....

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