9911796707
TMI Blog2020 (6) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... hether or not in the course or furtherance of business; (c) The activities specified in Schedule I, made or agreed to be made without a consideration; and (d) The activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),-- (a) Activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as- (a) A supply of goods and not as a supply of services; or (b) A supply of services and not as a supply of goods. 2. The applicant has submitted that the definition of supply is inclusive definition and is extremely widely worded, however, all forms of supply should be in the course or furtherance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1673/2009) = 2016 (8) TMI 670 - GUJARAT HIGH COURT wherein it was observed that the activity of purchasing, selling and supplying medicines was to achieve the object of the Trust and was not a business activity; that in their opinion the ratio of the said decision should also apply in the facts of the present case; that the object of the trust is to provide medical facility on cost to cost basis; that the trust is created by the Municipal Corporation and the Municipal Corporation is discharging their obligation of providing medical facility to its citizens; that in view of this, the activity of the Charitable Trust is not a business in any sense of the term; that the inclusive portion of the definition of supply as well as business which has the effect of expanding the scope of this definition also does not cover the charitable trust; that therefore, the sale of medicines by the said Charitable Trust would not attract GST and therefore, the question of registration under the Act does not arise and that under the Gujarat GST Act, the position is comparable and therefore, no liability would arise. The applicant M/s. Nagri Eye Research Foundation, Ahmedabad have raised following qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or achieving its avowed objects, shall not be deemed to be a dealer within the meaning of this clause. Since there are no such exclusion clauses for similar type of assesses in the CGST Act, 2017 we are of the opinion that the said judgement is not applicable to the present case. However, it is seen that 'trust' has been defined as a person in clause (m) of Sub-section 84 of Section 2 of the CGST Act, 2017. Therefore, the applicant would remain outside the scope of GST registration if and only if the activity carried out by them: (1) does not fall under the definition of 'business' as defined in sub-section 17 of Section-2 of the CGST Act, 2017 or (2) falls under Schedule-III of the CGST Act, 2017. 6. The applicant has raised the question as to whether there is requirement of registration under GST Act for providing medicines from medical stores at lower rate and whether medicines provided from medical store amounts to supply or not. In this regard, we would like to refer to the following sections of the CGST Act, 2017 which are relevant to the issue in hand. (a) sub-section(1) of Section 22 of the CGST Act, 2017 which defines the conditions for registration and reads as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes- (a) An individual; (b) A Hindu Undivided Family; (c) A company; (d) A firm; (e) A Limited Liability Partnership; (f) An association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of The Companies Act, 2013; (h) Anybody corporate incorporated by or under the laws of a country outside India; (i) A co-operative society registered under any law relating to co-operative societies; (j) A local authority; (k) Central Government or a State Government; (l) Society as defined under the Societies Registration Act, 1860; (m) Trust; and (n) Every artificial juridical person, not falling within any of the above; (g) Sub section 17 of section 2 of CGST Act defines "business" and reads as under: (a) Any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) Any activity or transaction in connection with or incidental or ancillary to subclause (a); (c) Any activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
