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NATIONAL INSTITUTE OF BANK MANAGEMENT
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Anagha Kotwal
Res. Counsel
Na

Petitioner / Applicant

NATIONAL INSTITUTE OF BANK MANAGEMENT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 25, 2019
Order No.

GST-ARA-139/2018-19/B-75

Citation

2019(6) TAXREPLY 735
Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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”] by NATIONAL INSTITUTE OF BANK MANAGEMENT, the applicant, seeking an advance ruling in respect of the following question. 1. Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to 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. Th....

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