AAAR: Medical Institute formed under charitable institution, a separate entity under GST; Upholds AAR

Maharashtra AAAR upholds AAR’s finding that the medical institute engaged in providing medical education is a separate and distinct entity from the Appellant Society as far as the applicability of GST law is concerned, hence refrains from adjudicating whether Appellant is liable for GST registration; AAR had inter alia held that the Appellant Society and the Mahatma Institute of Medical Sciences (MGIMS) are two separate entities, and since all the charitable and educational...