Non-profit Section 8 company is Body Corporate for GST: AAR West Bengal

In re The Mining Geological And Metallargical Institute of India (GST AAR West Bengal) The Mining, Geological & Metallurgical Institute of India (MGMI), a professional non-profit association incorporated as a company limited by guarantee under the Companies Act, 1882 and governed under Section 8 of the Companies Act, 2013, sought an advance ruling from the Authority for Advance Ruling (AAR), West Bengal, on the applicability of GST on its sponsorship services. The applicant promotes mining, geology, and metallurgy in India through conferences, exhibitions, seminars, technical lectures, and...