https://www.taxtmi.com/caselaws?id=409980 The Court upheld the orders of the Gujarat Appellate Authority for Advance Ruling and Gujarat Authority for Advance Ruling, requiring GST registration for a medical store operated by a charitable trust. It determined that providing medicines, even at reduced rates, constituted a supply of goods in the course of business, necessitating registration. Despite the trust's argument that its activities were non-commercial and for charitable purposes, the Court found that the sale of medicines fell within the definition of business under the CGST Act. As a result, the petition challenging the orders was dismissed for lacking merit. en-us Fri, 09 Jul 2021 00:00:00 +0530 Tue, 09 Nov 2021 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409980 The Court upheld the orders of the Gujarat Appellate Authority for Advance Ruling and Gujarat Authority for Advance Ruling, requiring GST registration for a medical store operated by a charitable trust. It determined that providing medicines, even at reduced rates, constituted a supply of goods in the course of business, necessitating registration. Despite the trust's argument that its activities were non-commercial and for charitable purposes, the Court found that the sale of medicines fell within the definition of business under the CGST Act. As a result, the petition challenging the orders was dismissed for lacking merit. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409980