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GST - Highlights / Catch Notes

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Educational Institution or not - Charitable Society imparting ...


Charitable Society Collaborates with Governments; MGIMS Not Classified as "Educational Institution" Under Guidelines.

July 25, 2019

Case Laws     GST     AAR

Educational Institution or not - Charitable Society imparting Medical Education - The applicant has entered into a joint project with the State and Central Governments to form MGIMS which is an entity different from that of the applicant. Hence, the applicant cannot be said to be satisfying all the criteria of an "Educational Institution".

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