GST payable on amount received by society from Company for CSR programmes

In re M/s Indian Institute of Corporate Affairs (GST AAR Delhi) Q1. Whether Goods and Services Tax shall be leviable / chargeable on the transaction / agreement as per provisions of Central Goods and Service Tax Act, 2017. . The amount received by the applicant from AICL is not in the nature of grant-in aid and is covered in the definition of “consideration” for the supply of goods or services under Section 2(31) of the CGST Act, 2017 in respect of the MoU dated 16.01.2017. Hence, they are liable to pay GST under Section 9(1) of the CGST Act, 2017. Q2. If t he answer to above quest...