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    <title>2019 (12) TMI 1329 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The appellant, a charitable society engaged in medical education, was found not to qualify as an &quot;Educational Institution&quot; under GST law. Since the society does not directly provide medical education, it was deemed not liable for GST registration. Questions regarding fees, charges, and exemptions were considered irrelevant as they related to a separate entity, resulting in the dismissal of the appeal and upholding of the original ruling.</description>
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      <description>The appellant, a charitable society engaged in medical education, was found not to qualify as an &quot;Educational Institution&quot; under GST law. Since the society does not directly provide medical education, it was deemed not liable for GST registration. Questions regarding fees, charges, and exemptions were considered irrelevant as they related to a separate entity, resulting in the dismissal of the appeal and upholding of the original ruling.</description>
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