GST Exempt on COVID Awareness Services in Partnership with UNICEF

In re Polaris Foundation (GST AAR Tamilnadu) Introduction: The case of Polaris Foundation throws light on a significant GST exemption provided in relation to public awareness services for COVID prevention, especially when executed in collaboration with UNICEF. Polaris Foundation’s Stand: Polaris Foundation, a charitable trust registered under Section 12AA of the Income Tax Act, 1961, actively works towards multiple causes including medical relief for the underprivileged, educational aid, and more. Their recent association with UNICEF has been directed towards ‘Strengthening COVID-1...