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AAR Clarifies GST Exemption on Mental Health, Self-Defence, Vocational Training & Yoga Services
Case Law Details
- Case Name
- In re Sanskar Foundation (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Sanskar Foundation (GST AAR Gujarat)
The Gujarat Authority for Advance Ruling (AAR) examined multiple questions raised by a charitable trust registered under the Bombay Public Charitable Trust Act, 1950 and under Section 12AB of the Income-tax Act, 1961 regarding GST exemption on various training programmes, seminars, yoga camps and welfare activities conducted under government schemes and work orders. The applicant sought clarification on the applicability of exemption entries underNotification No. 12/2017- Central Tax (Rate), particularly Entries 1, 54, 66, 69, 71 and 72.
The AAR obser...
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