https://www.taxtmi.com/caselaws?id=428751 The AAAR Maharashtra held that reimbursement amounts received by an appellant from the State Government under the One Stop Crises Centre Scheme do not constitute taxable supply under GST. The authority determined that while the appellant's activities qualify as services, the government reimbursement constitutes a subsidy rather than consideration. Since subsidies are excluded from the definition of consideration under section 7(1)(a) of the CGST Act 2017, GST is not applicable on these transactions undertaken for welfare of destitute women. en-us Wed, 21 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428751 The AAAR Maharashtra held that reimbursement amounts received by an appellant from the State Government under the One Stop Crises Centre Scheme do not constitute taxable supply under GST. The authority determined that while the appellant's activities qualify as services, the government reimbursement constitutes a subsidy rather than consideration. Since subsidies are excluded from the definition of consideration under section 7(1)(a) of the CGST Act 2017, GST is not applicable on these transactions undertaken for welfare of destitute women. Case-Laws GST Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428751