GST Exemption Denied: Services by Uttarakhand Forest Department Not Charitable, Liable for Tax.

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....Levy of GST - The list of activities given in the above said notification are the activities which are eligible for exemption but for the exemption to come into picture the act of charity has to be fulfilled and in the instant case, the money is being charged and collected for specific purposes, which evidently does not constitute “charity' and hence services rendered through the Forest Department of State Government of Uttarakhand, is not covered under the exemption clause - Liable to GST - AAR....