Home / 
Charitable Trust Must Register for GST: Selling Discounted Medicines Counts as Taxable Supply u/s 2(31) CGST Act 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Requirement of GST registration - medical store run by Charitable Trust - sale of medicine by the applicant is a taxable supply of goods. Applicant is providing medicines from its medical store at lower rate so price paid by the customers is consideration for the applicant as defined in sub-section 31 of Section 2 of the CGST Act, 2017 - the activity of supply of goods by the applicant does not fall under the list appearing in Schedule-III of the CGST Act, 2017.....