TMI Blog2019 (11) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities 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 Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to Such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 World Researchers Association is an international not for profit company incorporated under section 8 of Companies Act, 2013 registered U/s. 12AA of the Income Tax Act, 1961 carrying out activities of: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing and reiterated the submissions already made in the application. They reiterated the facts submitted along with the application. The Applicant states that - 6.2 Applicant is Registered U/sec. 12AA of Income Tax Act, 1961 6.3 Applicant is engaged in activities of performing, publishing and promotion of Research in the fields of Life Sciences, Physical Sciences, Environmental Sciences, Earth Sciences, Disasters, Engineering and Technology, Management and Commerce, Food, Agriculture and Veterinary Sciences, Cosmetics Sciences, Synergy, Medical Sciences, Pharmaceutical Sciences, Education, Nutrition, Health, Social Sciences, Arts and Humanities, Law, Sports Sciences, Spiritual Sciences, Yoga, Advanced Computing and Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; 7.5 The entry is explicitly clear as to which entities are entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive 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. 7.11 In effect therefore, the activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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