GST registration not required by Trust if engaged in charitable activities

In re Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AAR Maharashtra) Question 1:- Whether applicant is required to obtain registration under the Maharashtra Goods and Service Tax Act, 2017? From a perusal of the submissions made by the applicant it is seen that the main thrust of its argument is that the activity of supply by the applicant trust are fully exempted from levy of tax under the provisions of Sr.No. 1 of Notification No. 12/2017 C.T. (R) dated 28.06.2017 i.e. Services supplied by an entity registered under Section 12AA of the Income-Tax Act, 1961 (43 of 1961) by way of charitabl...