IN RE : M\/s MANIPAL ACADEMY FOR HIGHER EDUCATION
GST
2018 (7) TMI 1491 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 107 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 23-4-2018
Advance Ruling No. KAR ADRG 08\/2018
GST
Mr. Harish Dharnia, Member And Dr. Ravi Prasad M. P., Member
\nFor The Represented : Sri Prashanth Bhat And Mrs. Nidhi Lukose, Chartered Accountants And Authorised Representatives
\nORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
\nM\/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka – 576 104. (herein aft<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sha Scheme” wherein the public shall be insured with insurance companies upon which they will be provided with certain facilities at concessional rates. The applicant shall be obliged to collect premium from the beneficiaries and pass on the same to the insurance companies for the provision of insurance services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IN RE : M\/s MANIPAL ACADEMY FOR HIGHER EDUCATIONGST2018 (7) TMI 1491 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 107 (AAR)AUTHORITY FOR ADVANCE RULING – KARNATAKA – AARDated:- 23-4-2018Advance Ruling No. KAR ADRG 08\/2018 GSTMr. Harish Dharnia, Member And Dr. Ravi Prasad M. P., Member For The Represented : Sri … Continue reading “IN RE : M\/s MANIPAL ACADEMY FOR HIGHER EDUCATION”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12755","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12755"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12755\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. In view of the above, the Applicant has sought for Advance Ruling on the following question:
\ni. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?
\nPERSONAL HEARING: \/ PROCEEDINGS HELD ON 09.02.<\/p>\n
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\nFINDINGS & DISCUSSION:
\n6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants during the personal hearing. We also considered the issue\/transaction(s) involved on which advance ruling is sought by the applicant, relevant facts of the transaction(s) involved, the applicant‟s understanding of rate of tax in respect of the transaction(s).
\n7. The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018.
\n8. In view of the foregoing, we pass the following
\nRULING
\nThe application filed by the Applicant for advance ru<\/p>\n
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