TMI Blog2023 (8) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... inst this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ( the Act in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducational institutions and training centers, hostels, stadiums and other centers, research institutions, orphanages, carry out other activities of general public utility and relief activity for poor and the needy, participate in the charitable activities of other Trusts or Organizations having any objects of the Trust and to do all such things as may be necessary for the attainment of the above objectives. 2.2 The applicant has entered into an MOU with UNICEF for the implementation of the UNICEF-funded programme relating to 'Strengthening COVID-19 and Seasonal Hazard Preparedness and Response at Gram Panchayat level'. The applicant is the Implementing Partner (IP) undertaking the implementation and monitoring team and the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022, inter alia, stated that Charitable trust means that services by an entity registered under section 12AA of Income Tax Act, 1961 by way of charitable activities are exempt from whole of the GST. Charitable Activities has been defined under Sl.No. 1 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 4.3 The concerned State Tax Authority has, further, stated that applicant is following objectives to do the trust, inter-alia, is to give medical relief to the poor and the needy, to establish run, mange, support educational institutions and training centers, hostels, stadium and other centers, research institutions, orphanages, carry out other activities of general public utility and relief activity for poor and the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, stated that, only activities undertaken by the applicant which are relating to public awareness of preventive health, family planning or prevention of HIV infection is exempted from levy of GST as per Sl.No. 1 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as the applicant is registered under Section 12AA of the Income Tax Act, 1961. 4.8 The concerned Centre authority has also stated that other services provided by the applicant which are not covered by the definition of charitable activities as given in Para 2(r) (i) B of the said Notification would attract GST. 5.1 The applicant, after consent, was given an opportunity to be virtually heard on 12.01.2023. The Authorized Representative (AR) Ms. CA Viral M Kh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the applicant in partnership with UNICEF amounts to supply under the Act, if so, whether such supply is exempted from GST. 7.1 It is seen from the submissions and documents submitted that the applicant is a trust formed during 2015, registered as a public charitable trust under Section 12AA of the Income Tax Act, 1961. 7.2 The applicant states that they undertake the activities of creating public awareness on COVID appropriate behaviour, Infection Prevention Control and Community control. It also aims to build the capacities of local committees and strengthen systems to contain COVID pandemic and support alternative livelihood options to strengthen local economy at Gram Panchayat level. 7.3 It is also stated that the supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; 8.3 From comprehensive reading of the statutory provisions of the Act and the relevant provisions in Notification No. 12/2017-Central Tax (rate) dated 28.06.2017, the activity as specified in their application which are relating to public awareness of preventive health amounts to supply and is exempted from GST. 9. In view of the above, we rule as under; RULING The activities undertaken by the applicant in partnership with UNICEF so far as relating to public awareness of preventive health, amounts to supply of service and is exempted from GST under Sl.No.1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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