Grant from Food & Agriculture Organization of UN is not a supply: AAR Ruling

In re Last Forest Enterprise Private Limited (GST AAR Tamilnadu) In a recent advance ruling by the Tamil Nadu Authority for Advance Rulings (AAR) concerning Last Forest Enterprise Private Limited (LFE), several crucial questions regarding the taxability of a grant received from the Food and Agriculture Organization (FAO) of the United Nations were addressed. The main focus of this ruling was to determine if the grant constitutes a taxable supply under the Goods and Services Tax (GST) regime or if it falls outside the purview of GST provisions. Detailed Analysis 1. Overview of the Applicant’s...