No GST on Adoption Fees received from Adoptive Parents by Trust under Adoption Law

In re Ms. Children of the World India Trust (GST AAR Maharashtra) Question :- Whether the activities conducted by The Children of the World (India) Trust are the “Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax. Answer: – The activities conducted by the applicant are “Charitable Activities” w...