https://www.taxtmi.com/caselaws?id=789284 GST exemption for charitable activities under Entry 1 of Notification No. 12/2017 is confined to the specific activities listed in paragraph 2(r), and specialised emergency care courses do not fall within that narrow scope. c-ECLS, ENLS and BCLS training, including certificate renewal, are structured skill-based programmes for identified participants and not public awareness or community health outreach, so they are not exempt. BCLS training for non-medical students also remains outside Entry 1, and the applicant is not an educational institution for Entry 66. The services are therefore classifiable as commercial training and coaching services and are liable to GST. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789284 GST exemption for charitable activities under Entry 1 of Notification No. 12/2017 is confined to the specific activities listed in paragraph 2(r), and specialised emergency care courses do not fall within that narrow scope. c-ECLS, ENLS and BCLS training, including certificate renewal, are structured skill-based programmes for identified participants and not public awareness or community health outreach, so they are not exempt. BCLS training for non-medical students also remains outside Entry 1, and the applicant is not an educational institution for Entry 66. The services are therefore classifiable as commercial training and coaching services and are liable to GST. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789284