https://www.taxtmi.com/caselaws?id=376906 The AAR Tamil Nadu ruled that a Trust's marathon event organization is subject to GST despite its charitable purpose. The Trust, registered under Section 12AA of Income Tax Act, collected fees from marathon participants which were used for event expenses including registration partner payments, event management, prize money, and promotional materials. The Authority held that money collected from participants constitutes consideration for organizing services, making it a taxable supply. The marathon organization activity does not qualify for charitable exemption under clause 2(r) of Notification No. 12/2017-Central Tax (Rate). Though the Trust operates for charitable causes and surplus funds support prosthetic limb donations, the specific activity of conducting marathons remains liable to GST registration and tax compliance. en-us Tue, 22 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376906 The AAR Tamil Nadu ruled that a Trust's marathon event organization is subject to GST despite its charitable purpose. The Trust, registered under Section 12AA of Income Tax Act, collected fees from marathon participants which were used for event expenses including registration partner payments, event management, prize money, and promotional materials. The Authority held that money collected from participants constitutes consideration for organizing services, making it a taxable supply. The marathon organization activity does not qualify for charitable exemption under clause 2(r) of Notification No. 12/2017-Central Tax (Rate). Though the Trust operates for charitable causes and surplus funds support prosthetic limb donations, the specific activity of conducting marathons remains liable to GST registration and tax compliance. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376906