Prima Facie Charitable Activities Not Taxable Under CGST Act: Delhi HC

Aroh Foundation Vs Additional Commissioner, Adjudication, Directorate General of GST Intelligence (DGGSTI) & Others (Delhi High Court) In the case of Aroh Foundation vs. Additional Commissioner, the Delhi High Court examined whether a charitable institution’s activities are taxable under the Central Goods and Services Tax (CGST) Act, 2017. The petitioner, a registered charity under Section 12AA of the Income Tax Act, challenged an order that assessed its income as taxable under CGST. The Court highlighted the statutory provisions of Sections 7 and 9 of the CGST Act, which define &#...