https://www.taxtmi.com/caselaws?id=394692 The Authority for Advance Ruling determined that the applicant, a charitable trust engaged in activities exempt from tax and falling under the definition of 'charitable activities', is not required to register under the GST Acts. The applicant's services, considered as 'preservation of environment', are exempt under Notification No. 12/2017-Central Tax (Rate). Citing relevant case law, the ruling emphasized that the applicant's charitable objectives do not amount to 'business' as defined in the GST Acts, thereby exempting them from registration requirements. en-us Wed, 11 Sep 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394692 The Authority for Advance Ruling determined that the applicant, a charitable trust engaged in activities exempt from tax and falling under the definition of 'charitable activities', is not required to register under the GST Acts. The applicant's services, considered as 'preservation of environment', are exempt under Notification No. 12/2017-Central Tax (Rate). Citing relevant case law, the ruling emphasized that the applicant's charitable objectives do not amount to 'business' as defined in the GST Acts, thereby exempting them from registration requirements. Case-Laws GST Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394692