https://www.taxtmi.com/caselaws?id=783446 The AAR held that the applicant, a not-for-profit organization incorporated under the erstwhile Companies Act, 1882 and now governed by s. 8 of the Companies Act, 2013, qualifies as a "company" and hence a "body corporate" under s. 2(11) of the Companies Act, 2013. It is neither a co-operative society nor a notified excluded body corporate. Consequently, for sponsorship services supplied by the applicant to any body corporate or partnership firm located in the taxable territory, the reverse charge entry under the relevant GST notifications is inapplicable. The applicant is liable to discharge GST under the forward charge mechanism on such sponsorship services. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 12:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783446 The AAR held that the applicant, a not-for-profit organization incorporated under the erstwhile Companies Act, 1882 and now governed by s. 8 of the Companies Act, 2013, qualifies as a "company" and hence a "body corporate" under s. 2(11) of the Companies Act, 2013. It is neither a co-operative society nor a notified excluded body corporate. Consequently, for sponsorship services supplied by the applicant to any body corporate or partnership firm located in the taxable territory, the reverse charge entry under the relevant GST notifications is inapplicable. The applicant is liable to discharge GST under the forward charge mechanism on such sponsorship services. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783446