GST Payable on Emergency Training Courses as They Are Not Charitable Activities: AAR Karnataka

In re Jeeva Raksha Trust (GST AAR Karnataka) The Authority for Advance Ruling, Karnataka, examined the GST liability on fees received by a charitable trust conducting emergency care and life support courses, including c-ECLS, ENLS, and BCLS, for students of medical, nursing, and allied health institutions, as well as for the general public. The applicant, registered under Section 12AA of the Income Tax Act, claimed exemption under Entry No. 1 of Notification No. 12/2017-Central Tax (Rate), contending that its activities constituted “charitable activities” in the nature of public awareness ...