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Trust not liable to GST registration for carrying ‘charitable activities’ which are exempt from GST: Guj. AAR

October 14, 2020[2020] 120 165 (AAR - GUJARAT)

GST : Assessee charitable trust was established for community based research, policy analysis, planning and technical assistance for purpose of enhancing prevention, mitigation and management of disasters and reorientation of relief and reconstruction to local initiatives - Assessee was duly registered as a charitable trust under sections 12AA and 80G of Income-tax Act, 1961 - Thus, entire income of assessee was exempt from income tax, even donations made to assessee were admissible deductions for donors under section 80G - Whether activities of assessee, being registered under section 12AA of Income-tax Act, were exempt from tax under GST Acts, by virtue of Entry No. 1 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017 - Held, yes - Whether, consequently, assessee was not liable to registration under GST Acts in respect of charitable activities relating to preservation of environment which attracted nil rate of GST, by virtue of section 23(1)(a) of Central Goods and Services Tax Act, 2017 - Held, yes

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