No GST on Adoption Fees received from Adoptive Parents by Trust under Adoption Law

In re Ms. Children of the World India Trust (GST AAR Maharashtra)

Question :- Whether the activities conducted by The Children of the World (India) Trust are the “Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adopt

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