GST registration not needed for Charitable Activity of preservation of environment

In re All India Disaster Mitigation Institute (GST AAR Gujarat) Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management. Activities of the applicant relating to disaster prevention, disaster mitigation and disaster management are activities relating to “preservation of environment”. Thus, the activities of the applicant are considered as charitable activities and hence, activities of the applicant, being registered under Section 12AA of the Income Tax Act, 1961, exempt from tax under the G...