No ruling can be given on questions not related to Appellant
Levy of GST-- the moot issue before us is as to whether under the provisions of the GST Act, the Appellant, i.e. Kasturba health society, and M/s. MGIMS, the medical college run by the Appellant can be considered as separate persons/entities or not.
The role of the Appellant society is merely as the caretaker of the said medical institute, which is responsible for its management and administration as per the agreements entered by the Appellant Society with the Central Governments and State Government of Maharashtra. Thus, the core function of providing the medical institution is carried out by MGIMS, and not by the Appellant Society. This adequately proves its separate and independent existence as distinct entity from the Appellant Society.
the Kasturba health society is not Educational Institution the Appellant is treated as liable to get registered if the Turnover exceeds the Threshold Limits.
c. The Question No (iii) (a) and (iii)(b) are not answered on the analogy that the supply is not made by the Appellant but by the MGIMS and as such cannot apply for Advance Ruling and hence the question is rejected, being not maintainable.
d. In respect of question No (iii) (c) and (iii)(d) initially it is concluded that it is not clear from the submission that who are collecting the charges and immediately it is found from the submissions that the charges are being collected by the MGIMS/Kasturba Hospital and since it is presumed that the supply is not made by the Applicant and thus concluded that it cannot apply for Advance Ruling and hence the question is rejected, being not maintainable.