Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The grant from the Food and Agriculture Organisation of UN is...
FAO UN grant not a supply under GST Act. Grant received gratuitously, not for goods/services. Activities using grant not taxable supply. No GST payable.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The grant from the Food and Agriculture Organisation of UN is not a supply under the GST Act. The applicant will not supply any goods or services to the FAO for the grant received. It is a gratuitous grant for overcoming obstacles faced by the applicant during the pandemic. The activities undertaken by the applicant using the grant are not covered under the scope of supply. Since the grant is not a consideration, it does not attract GST. The applicant is ineligible to claim a refund of GST paid on the grant u/s 55 of the CGST Act, as the question is beyond the purview of Section 97.
The grant from the Food and Agriculture Organisation of UN is not a supply under the GST Act. The applicant will not supply any goods or services to the FAO for the grant received. It is a gratuitous grant for overcoming obstacles faced by the applicant during the pandemic. The activities undertaken by the applicant using the grant are not covered under the scope of supply. Since the grant is not a consideration, it does not attract GST. The applicant is ineligible to claim a refund of GST paid on the grant u/s 55 of the CGST Act, as the question is beyond the purview of Section 97.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
