https://www.taxtmi.com/caselaws?id=431243 The AAAR Maharashtra ruled that a charitable society operating a medical institute and hospital must register under CGST Act despite providing primarily exempt educational and healthcare services. The authority held that the society's activities constitute "business" under the expanded CGST definition and qualify as "supply" under section 7(1)(a). While medical education services attract nil GST rate and healthcare services are exempt, ancillary activities like property rental and scrap sales are taxable supplies to different recipients, not composite supplies. Since the society provides both exempt and taxable services with aggregate turnover exceeding threshold limits, GST registration is mandatory under section 22(1) of CGST Act, 2017. en-us Mon, 05 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431243 The AAAR Maharashtra ruled that a charitable society operating a medical institute and hospital must register under CGST Act despite providing primarily exempt educational and healthcare services. The authority held that the society's activities constitute "business" under the expanded CGST definition and qualify as "supply" under section 7(1)(a). While medical education services attract nil GST rate and healthcare services are exempt, ancillary activities like property rental and scrap sales are taxable supplies to different recipients, not composite supplies. Since the society provides both exempt and taxable services with aggregate turnover exceeding threshold limits, GST registration is mandatory under section 22(1) of CGST Act, 2017. Case-Laws GST Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431243