https://www.taxtmi.com/caselaws?id=366499 The AAR Maharashtra ruled that a charitable trust engaged in advancement of religion, spirituality or yoga constitutes "business" under GST Acts despite its charitable status. The trust's activities including sale of spiritual products, providing accommodation and food during paid Shibir/Satsang programs, and charging participants fees fall within the definition of "business" under Section 2(17) CGST Act and constitute "supply" under Section 7. The authority held that only free Satsang activities qualify as charitable, while paid services do not meet the charitable activities definition under GST notifications. Consequently, the trust is liable for GST registration and tax on its commercial activities. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366499 The AAR Maharashtra ruled that a charitable trust engaged in advancement of religion, spirituality or yoga constitutes "business" under GST Acts despite its charitable status. The trust's activities including sale of spiritual products, providing accommodation and food during paid Shibir/Satsang programs, and charging participants fees fall within the definition of "business" under Section 2(17) CGST Act and constitute "supply" under Section 7. The authority held that only free Satsang activities qualify as charitable, while paid services do not meet the charitable activities definition under GST notifications. Consequently, the trust is liable for GST registration and tax on its commercial activities. Case-Laws GST Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366499