Charitable activities exemption from GST: registered entities providing specified charitable services qualify for GST relief. Services by an entity registered under section 12AA or 12AB of the Income-tax Act by way of charitable activities are exempt from GST. 'Charitable activities' include public health services (care or counselling for terminally ill, severely disabled, HIV/AIDS patients, persons with dependence-forming substance addiction; and preventive health awareness), advancement of religion, spirituality or yoga, advancement of education or skill development for defined vulnerable groups, and preservation of environment. 'Rural area' is defined by village land revenue records excluding urban/notified areas.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charitable activities exemption from GST: registered entities providing specified charitable services qualify for GST relief.
Services by an entity registered under section 12AA or 12AB of the Income-tax Act by way of charitable activities are exempt from GST. "Charitable activities" include public health services (care or counselling for terminally ill, severely disabled, HIV/AIDS patients, persons with dependence-forming substance addiction; and preventive health awareness), advancement of religion, spirituality or yoga, advancement of education or skill development for defined vulnerable groups, and preservation of environment. "Rural area" is defined by village land revenue records excluding urban/notified areas.
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