AAR: Applicant being person distinct from project undertaken with Govt., not an “Educational Institution”

Maharashtra AAR holds that applicant, a charitable society registered under Registration of Societies Act, 1860, having its main object as imparting Medical Education, is required to comply with provision of CGST & MGST Act, 2017 absent satisfaction of all criteria of “Educational Institution”; Finds that education services are not rendered by applicant but by ‘Mahatma Gandhi Institute of Medical Sciences’ (MGIMS) which is a joint project between the applicant and...