https://www.taxtmi.com/caselaws?id=301332 Exemption under Notification No. 12/2017-Central Tax (Rate) is available to an entity registered under section 12AA of the Income-tax Act, 1961 only where the supply is itself by way of a defined charitable activity. The notification treats charitable activities narrowly, including preservation of the environment, but services linked to implementation of renewable energy schemes, empanelment of vendors and contractors, and collection of fees and charges for allied facilities and supplies were treated as facilitative and consideration-based. Activities such as registration fees, supervision charges, processing fees, connection charges, entry fees, penalty charges, issuance charges, scrap battery sale and tender form sales were therefore outside the charitable exemption. en-us Thu, 16 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301332 Exemption under Notification No. 12/2017-Central Tax (Rate) is available to an entity registered under section 12AA of the Income-tax Act, 1961 only where the supply is itself by way of a defined charitable activity. The notification treats charitable activities narrowly, including preservation of the environment, but services linked to implementation of renewable energy schemes, empanelment of vendors and contractors, and collection of fees and charges for allied facilities and supplies were treated as facilitative and consideration-based. Activities such as registration fees, supervision charges, processing fees, connection charges, entry fees, penalty charges, issuance charges, scrap battery sale and tender form sales were therefore outside the charitable exemption. Case-Laws GST Thu, 16 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301332