https://www.taxtmi.com/caselaws?id=442223 Activities undertaken by a public charitable trust registered under section 12AA, in partnership with UNICEF, relating to public awareness of preventive health were treated as a supply of services under GST. Because the exemption entry in Notification No. 12/2017-Central Tax (Rate) covers services by a section 12AA-registered entity by way of charitable activities, and the definition of charitable activities expressly includes public awareness of preventive health, the applicant's awareness work fell within that scope. The preventive-health awareness component was therefore exempt from GST under Sl. No. 1 of the notification read with paragraph 2(r)(i)(B). en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442223 Activities undertaken by a public charitable trust registered under section 12AA, in partnership with UNICEF, relating to public awareness of preventive health were treated as a supply of services under GST. Because the exemption entry in Notification No. 12/2017-Central Tax (Rate) covers services by a section 12AA-registered entity by way of charitable activities, and the definition of charitable activities expressly includes public awareness of preventive health, the applicant's awareness work fell within that scope. The preventive-health awareness component was therefore exempt from GST under Sl. No. 1 of the notification read with paragraph 2(r)(i)(B). Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442223