https://www.taxtmi.com/caselaws?id=377100 The Authority for Advance Ruling held that services provided by the applicant to non-profit organizations registered as Trusts under section 12AA of the Income Tax Act constitute the provision of service. Grants and donations received for activities related to the preservation of the environment are exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017. The ruling determined that the applicant's services, including sanitation capacity building and construction of public toilets, align with environmental preservation and public health objectives, warranting the GST exemption. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377100 The Authority for Advance Ruling held that services provided by the applicant to non-profit organizations registered as Trusts under section 12AA of the Income Tax Act constitute the provision of service. Grants and donations received for activities related to the preservation of the environment are exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017. The ruling determined that the applicant's services, including sanitation capacity building and construction of public toilets, align with environmental preservation and public health objectives, warranting the GST exemption. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377100