https://www.taxtmi.com/caselaws?id=426733 AAR Karnataka rejected advance ruling application regarding GST applicability on donations. The Authority held that advance rulings under Section 97 can only be sought for supply of goods or services undertaken or proposed by the applicant. Since the applicant neither supplied nor intended to supply goods/services to donors, and donations involved no quid pro quo or business relationship, there was no "supply" under Section 7(1) CGST Act 2017. The application was deemed inadmissible and rejected under Section 98(2) CGST Act 2017. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426733 AAR Karnataka rejected advance ruling application regarding GST applicability on donations. The Authority held that advance rulings under Section 97 can only be sought for supply of goods or services undertaken or proposed by the applicant. Since the applicant neither supplied nor intended to supply goods/services to donors, and donations involved no quid pro quo or business relationship, there was no "supply" under Section 7(1) CGST Act 2017. The application was deemed inadmissible and rejected under Section 98(2) CGST Act 2017. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426733