GST Payable on Sale of Religious books, DVD & CD by Charitable Trust

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra) Appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it is put forth by the appellant that as the main object cannot be considered as business, the ancillary or incidental object also cannot be considered as business. The incidental activity as per the appellant is that it sells various spiritual products such as bo...