Charitable Society not classified as 'Educational Institution' under GST laws; liable for registration per turnover threshold.

The applicant, a Charitable Society engaged in imparting Medical Education, was found not to be considered an "Educational Institution" under GST laws. It was determined that the applicant is liable for GST registration if it provides taxable services and its turnover exceeds the threshold limit. Specific queries regarding fees and charges from students and patients, cost of medicines and consumables, nominal charges for health insurance schemes, and amounts for facilities and waste disposal were deemed outside the applicant's purview as they are collected by MGIMS/Kasturba Hospital, not the applicant.

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Issues Involved:
1. Whether the applicant, a Charitable Society engaged in imparting Medical Education, is engaged in business under GST laws.
2. Whether the applicant is liable for registration under Section 22 or can remain outside the purview of GST registration under Section 23.
3. Specific queries regarding fees and charges received from students and patients, and their classification under GST.

Detailed Analysis:

Issue 1: Engagement in Business under GST Laws
The applicant, a Charitable Society, claimed that it is engaged in imparting Medical Education and should be considered an "Educational Institution." The Authority found that it is Mahatma Gandhi Institute of Medical Sciences (MGIMS), a joint project with the State and Central Governments, which is engaged in imparting Medical Education, not the applicant. Therefore, the applicant does not satisfy the criteria of an "Educational Institution."

Issue 2: Liability for GST Registration
The applicant contended that it should not be liable for registration under Section 22 of the GST Act as it does not make taxable supplies. The Authority noted that since the applicant is not an educational institution, it falls under the scope of Sections 22 or 24 of the GST Act. If the applicant provides taxable services and its turnover exceeds the threshold limit, it is liable to obtain registration.

Specific Queries:
- Query (iii)(a): Fees and Charges from Students and Patients
The Authority found that such fees and charges are collected by MGIMS/Kasturba Hospital, not the applicant. Therefore, the applicant cannot seek an advance ruling on this matter as per Section 95 of the CGST Act.

- Query (iii)(b): Cost of Medicines and Consumables
Similar to the above, the Authority noted that these charges are collected by MGIMS/Kasturba Hospital. Hence, the applicant cannot seek an advance ruling on this matter.

- Query (iii)(c): Nominal Charges for Health Insurance Scheme
The Authority could not determine who receives these charges. However, it inferred that MGIMS/Kasturba Hospital collects these charges, making the query outside the applicant's purview for an advance ruling.

- Query (iii)(d): Nominal Amounts for Facilities and Disposal of Waste
The Authority noted that these amounts are collected by MGIMS/Kasturba Hospital. Therefore, the applicant cannot seek an advance ruling on this matter.

Conclusion:
- The applicant is not considered an "Educational Institution" under GST laws.
- The applicant is liable for GST registration if it provides taxable services and its turnover exceeds the threshold limit.
- Specific queries regarding fees and charges from students and patients, cost of medicines and consumables, nominal charges for health insurance schemes, and amounts for facilities and waste disposal are not maintainable as they pertain to MGIMS/Kasturba Hospital, not the applicant.

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