https://www.taxtmi.com/caselaws?id=387653 Activities involving shelter, care, basic education, skill development and adoption facilitation for abandoned, orphaned and homeless children qualify as charitable activities under the GST exemption notification when carried on by a registered specialised adoption agency. Because the services extend beyond mere custody and are part of the statutory child welfare and adoption framework, the connected adoption fees fixed under the Adoption Regulations, 2017 are also exempt from GST. The ruling treats the regulated adoption fee, received only within that framework, as part of the exempt charitable activity. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387653 Activities involving shelter, care, basic education, skill development and adoption facilitation for abandoned, orphaned and homeless children qualify as charitable activities under the GST exemption notification when carried on by a registered specialised adoption agency. Because the services extend beyond mere custody and are part of the statutory child welfare and adoption framework, the connected adoption fees fixed under the Adoption Regulations, 2017 are also exempt from GST. The ruling treats the regulated adoption fee, received only within that framework, as part of the exempt charitable activity. Case-Laws GST Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387653