https://www.taxtmi.com/caselaws?id=798602 Charitable treatment and disposal of industrial waste by an entity registered under section 12AA falls within preservation of environment and qualifies for the nil-rate exemption for charitable activities under Notification No. 12/2017-Central Tax (Rate). This specific charitable exemption applies notwithstanding the general GST entry for sewage and waste treatment services. Fraud-based GST recovery under section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax. A bona fide exemption claim based on registered charitable status and established environmental activities does not, without deliberate non-disclosure or evasion intent, meet that threshold; a demand founded on those allegations is unsustainable. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798602 Charitable treatment and disposal of industrial waste by an entity registered under section 12AA falls within preservation of environment and qualifies for the nil-rate exemption for charitable activities under Notification No. 12/2017-Central Tax (Rate). This specific charitable exemption applies notwithstanding the general GST entry for sewage and waste treatment services. Fraud-based GST recovery under section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax. A bona fide exemption claim based on registered charitable status and established environmental activities does not, without deliberate non-disclosure or evasion intent, meet that threshold; a demand founded on those allegations is unsustainable. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798602