https://www.taxtmi.com/caselaws?id=388282 The Authority ruled that the international not-for-profit company's research promotion and online journal publication activities do not qualify as charitable activities for GST exemption under Notification No. 12/2017 - Central Tax (Rate). While organizing seminars may potentially qualify for exemption if open to the public, a definitive ruling on this aspect was not possible due to lack of specific details. The decision underscores the necessity for activities to align with the specified charitable categories to be eligible for GST exemption, emphasizing the importance of clarity in the law for such determinations. en-us Wed, 25 Sep 2019 00:00:00 +0530 Fri, 27 Mar 2020 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388282 The Authority ruled that the international not-for-profit company's research promotion and online journal publication activities do not qualify as charitable activities for GST exemption under Notification No. 12/2017 - Central Tax (Rate). While organizing seminars may potentially qualify for exemption if open to the public, a definitive ruling on this aspect was not possible due to lack of specific details. The decision underscores the necessity for activities to align with the specified charitable categories to be eligible for GST exemption, emphasizing the importance of clarity in the law for such determinations. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388282