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TMI Blog2024 (1) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, hence forth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s Govind Guru Tribal University, Banswara, Near Govt School, Badvi, Baroori Bus Stop, Mahi Dam Road, Uplaghatala, Banswara, Rajasthan 327001(here in after "the applicant") is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) given as under: (e) determination of the liability to pay tax on any goods or services or both; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eges; that if any liability of previous period i.e. 2017-18 to 2020-22 is created in the matter, they will collect the same from their affiliated colleges since it is indirectly their liability; that being the amount of the previous period is huge, no college has deposited its liability to them and some colleges file sues on them in the matter; that, like other universities , they were unaware of their tax liability prior to receiving notice from the GST department in the year 2022 for the fiscal years 2017-18 to 2021-22; that based on the colleges' responses, they are collecting the demanded amount for the year 2017-18 to 2021-22 from their current students by adding it to their current batch's fees, and therefore, current batch st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e form of entrance fee; (b) to an educational institution, by way of, - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; Provided that nothing contained in sub items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- "The Authority may after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative by order either admit or reject the application. Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. Provided further that no application shall be rejected under this sub section unless an opportunity of hearing has been given to the applicant. Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order." 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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