https://www.taxtmi.com/caselaws?id=458731 The AAR Rajasthan rejected an advance ruling application regarding GST levy on affiliation charges collected by a government university from affiliated colleges. The application was deemed non-maintainable under Section 98(2) of CGST Act, 2017, as the same issue was already pending before the adjudicating authority of CGST, Udaipur. The AAR held that duplicate proceedings on identical matters are not permissible, resulting in rejection of the advance ruling request without examining the substantive GST liability question. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458731 The AAR Rajasthan rejected an advance ruling application regarding GST levy on affiliation charges collected by a government university from affiliated colleges. The application was deemed non-maintainable under Section 98(2) of CGST Act, 2017, as the same issue was already pending before the adjudicating authority of CGST, Udaipur. The AAR held that duplicate proceedings on identical matters are not permissible, resulting in rejection of the advance ruling request without examining the substantive GST liability question. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458731