TMI Blog2020 (1) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... after, notice of appearance was sent for 28.01.2020 vide memo no. 13 dated 17.01.2020. The applicant failed to appear on the said date also. Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act, the applicant cannot be granted any further opportunity of hearing. Hence, the instant application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant: 2.1 The applicant is engaged in the field of providing education Education is not defined under the CGST Act, but as per Apex Court decision in Loka Shiksha Trust Vs. CIT = 1975 (8) TMI 1 - SUPREME COURT , Education is a process of training and developing knowledge, skill and character of student by normal schooling. 2.2 In view of above submissions, it is submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of Entry No. 72 of the Haryana Government Excise Taxation Department Notification No. 47/ST-2 Dated 30.06.2017 and whether this Entry grants exemption of GST on the Training of Students by Petitioner? 3.2 Whether the Applicant is liable to be registered under the State of Haryana under HGST/CGST in view of facts and circumstances of present case? 4. Discussion: 4.1 In order to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
