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2020 (7) TMI 113 - AAR - GSTLevy of GST - charitable trust - appellant providing legal, medical, psychological and financial support to the women and their children surviving violence and abuse - supply of services or not - reverse charge mechanism - HELD THAT:- The applicant makes payments not to the supplier of the services, but as financial support in the form of reimbursement to the recipient survivor. It is, therefore, not liable to pay GST based on reverse charge mechanism on such payments - The applicant does not charge any consideration for facilitating the legal aid and other assistance. Such activities of the applicant, therefore, does not result in ‘supply’ of service as defined under section 7 (1) of the GST Act. The applicant is not, therefore, liable to pay tax thereon.
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