Entity Must Register for GST: Activities Not Charitable Under Notification No. 12/2017, No Exemption Granted.

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....Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the applicant does not satisfy the conditions mentioned at Sr.No. 1 of Notification No. 12/2017 dated 28-06-2017 which provides exemption from tax to Services supplied by an entity registered under Section 12AA of the Income-Tax Act, 1961 (43 of 1961) by way of charitable activities and hence the supply undertaken by the applicant is not exempt on this count - Since the activities undertaken by the applicant do not conform strictly to the definition of a ‘charitable activity, the applicant shall obtain registration under GST Act. - AAR....