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

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