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2019 (11) TMI 531 - AAR - GSTExemption from GST - Charitable Activities or not - Activities for Promotion of research in the field of Life Sciences, Physical Sciences etc, Performing & publishing of online research journals on one or more of above-mentioned field/subjects and Organizing Seminars, Symposiums, Conventions, Congress etc. addressing on one or more of various issues - applicability of clause 2(r) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. HELD THAT:- The definition of Charitable Activity is not an inclusive definition but an exclusive one, meaning that the specific activities which are treated to be falling under Charitable Activity are an exhaustive list and there is no scope of interpretation as to which activities might fall under charitable category - A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or spreading public awareness; or advancement of religion, spirituality or yoga; or advancement of educational programmes or skill development. Organization of Seminars, Symposiums and Conventions come under the term “spreading of public awareness”, if they are for the spreading of Public Awareness of preventive health, family planning or prevention of HIV infection shall be covered under the exemption notification. The determinative factor in this case would be to ascertain whether the programme is open for public or not - Once it is established that it is not for select group of people or for a class of people, then such activity ceases to a Public Awareness activity. Since the applicability of the exemption is dependent on whether the activity is for Public Awareness, which is a fact to be ascertained from each case. In such case, Advance Ruling cannot be passed in absence of facts. Thus, the activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charitable Activity under Notification No 12/2017 - CT (R) and corresponding notification issued under MPGST Act.
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