Case Law Details
Case Name : In re Nagri Eye Research Foundation (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Nagri Eye Research Foundation (GST AAR Gujarat)
Whether applicant is required to be register Medical Store run by Charitable Trust and whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)?
The applicant is a charitable trust which appears under the definition of ‘person’ and falls at clause(m) of sub-section 84 of Section 2 of the CGST Act, 2017.As per definition, a charitable trust is a person as per clause (m) of sub secti...
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