https://www.taxtmi.com/caselaws?id=372860 The appellate authority upheld the advance ruling, determining that the appellant's activities fall within the definition of "business" under Section 2(17) of the CGST Act, 2017. Consequently, the appellant is deemed liable for registration under the CGST Act, 2017, as the sale of spiritual products is considered a taxable supply without qualifying for GST exemptions. The authority dismissed the appellant's arguments based on Supreme Court judgments, emphasizing the applicability of the CGST Act's provisions over those of the BST Act. en-us Mon, 24 Dec 2018 00:00:00 +0530 Wed, 12 Jun 2019 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372860 The appellate authority upheld the advance ruling, determining that the appellant's activities fall within the definition of "business" under Section 2(17) of the CGST Act, 2017. Consequently, the appellant is deemed liable for registration under the CGST Act, 2017, as the sale of spiritual products is considered a taxable supply without qualifying for GST exemptions. The authority dismissed the appellant's arguments based on Supreme Court judgments, emphasizing the applicability of the CGST Act's provisions over those of the BST Act. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372860