https://www.taxtmi.com/caselaws?id=303592 The appellant, a charitable society running an educational institution, organized a conference for students and staff. The Appellate Authority for Advance Ruling (AAAR) ruled that the consideration received for the conference is exempt from GST under entry 80 of Notification No. 12/2017-Central Tax (Rate). The services provided during the conference fall under the exempt category of training or coaching in recreational activities related to arts, culture, or sports by a registered charitable entity. The appellant is not eligible for Input Tax Credit (ITC) on input services used for the conference due to the exempt nature of the output supply. en-us Tue, 14 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303592 The appellant, a charitable society running an educational institution, organized a conference for students and staff. The Appellate Authority for Advance Ruling (AAAR) ruled that the consideration received for the conference is exempt from GST under entry 80 of Notification No. 12/2017-Central Tax (Rate). The services provided during the conference fall under the exempt category of training or coaching in recreational activities related to arts, culture, or sports by a registered charitable entity. The appellant is not eligible for Input Tax Credit (ITC) on input services used for the conference due to the exempt nature of the output supply. Case-Laws GST Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303592