2020 (7) TMI 113

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....tive heard: Sri Manas Agarwal, Advocate Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal G....

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....cation 1.1 The applicant is a charitable trust registered under section 12A of the Income Tax Act, 1961. It extends legal, medical, psychological and financial support to the women and their children surviving violence and abuse. The applicant also facilitates training programmes and workshops for the survivors. It wants to know whether it is liable to pay tax on its activities. 1.2 The ques....

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....ten provides support in the form of reimbursement of the court fee, lawyers' fee or medical expenses, including hospitalization or psychiatric counselling. Such financial support is also extended to paying the remuneration of the trainers and charges of the facilitators for trainings and workshops. 2.2 The applicant further submits that it does not charge anything on the survivors for the servi....

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....her assistance. Such activities of the applicant, therefore, does not result in 'supply' of service as defined under section 7 (1) of the GST Act. The applicant is not, therefore, liable to pay tax thereon. Based on the above discussion, we rule as under, RULING The applicant's activities do not amount to 'supply' of service, neither is it a recipient of the services for which it often pr....