Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development, Government of Maharashtra under the subject “One stop Crises Centre Scheme” - the activities of the Appellant would aptly be construed as services - The said activities undertaken by the Appellant are clearly for the welfare of these destitute women, and thereby, serving the mankind in general. - Cannot be construed as supply in terms of section 7(1 )(a) of the CGST Act - AAAR
Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development, Government of Maharashtra under the subject “One stop Crises Centre Scheme” - the activities of the Appellant would aptly be construed as services - The said activities undertaken by the Appellant are clearly for the welfare of these destitute women, and thereby, serving the mankind in general. - Cannot be construed as supply in terms of section 7(1 )(a) of the CGST Act - AAAR
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