No Advance Ruling on Decided Matters: AAR Dismisses Application by Karnataka State Nursing Council [Read Order]

The applicant, a non-profit organization registered under Section 12AB of the Income Tax Act and constituted under the Karnataka Nurses, Midwives and Health Visitors Act, had approached the AAR seeking clarity on the taxability of its services such as registration, renewal, foreign verification, and other administrative functions related to the nursing profession in Karnataka.

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The Council had paid the requisite fees under both the CGST and KGST Acts and submitted the application in the prescribed Form GST ARA-01, seeking a ruling on the classification, SAC code, and applicable GST rate for its services.

During the personal hearing conducted via video conference on April 8, 2025, the applicant, represented by M. Raghavendra Reddy, admitted that the subject matter of the application had already been decided in a prior proceeding, and an Order-in-Original had been issued.

The bench of Prathap Kumar S and M.S. Prithvi invoked the first proviso to Section 98(2) of the CGST Act, 2017, which clearly bars admission of any advance ruling application if the matter is already pending or has been adjudicated in proceedings under the Act.

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The authority observed that permitting such an application would amount to a parallel review of an issue already settled under the statutory framework.

As a result, the AAR denied the application, confirming the rule that the advance ruling process is only meant to provide clarification on future, unresolved concerns and cannot be used to reopen or contest issues that have already been settled.

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