https://www.taxtmi.com/caselaws?id=440482 GST exemption under Entry 1 of Notification No. 9/2017-Integrated Tax (Rate) requires both registration under section 12AA or 12AB of the Income-tax Act and services that are genuinely charitable activities, including advancement of religion, spirituality or yoga; a residential gurukul-style school offering a mixed curriculum of yoga, Sanskrit, arts, music, dance, martial arts, English and mathematics was treated as educational and skill-based instruction, not such charitable activity, so the exemption did not apply. Entry 69 applies only to services supplied by an educational institution within the notification's defined scope; because the institution was not shown to provide pre-school, up to higher secondary, recognised qualification, or approved vocational education, this exemption was also unavailable. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440482 GST exemption under Entry 1 of Notification No. 9/2017-Integrated Tax (Rate) requires both registration under section 12AA or 12AB of the Income-tax Act and services that are genuinely charitable activities, including advancement of religion, spirituality or yoga; a residential gurukul-style school offering a mixed curriculum of yoga, Sanskrit, arts, music, dance, martial arts, English and mathematics was treated as educational and skill-based instruction, not such charitable activity, so the exemption did not apply. Entry 69 applies only to services supplied by an educational institution within the notification's defined scope; because the institution was not shown to provide pre-school, up to higher secondary, recognised qualification, or approved vocational education, this exemption was also unavailable. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440482