GST Exemption on Sanitation Grants: Charitable Activities Under Para 2(r) of Notification No.12/2017-Central Tax (Rate.

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....Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption Notification No.12/2017-Central Tax (Rate) - since the activities are relate to preservation of environment, they are charitable in nature - benefit of exemption allowed.....