Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra ., In re
Date: December 24, 2018
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Sale of religious books, DVDs and CDs by a Charitable Trust attracts GST
Summary
The Appellant is a public charitable and religious trust engaged in advancement of Jain Religion. It also spreads knowledge of the Jain dharam through publications of books, audio CDS, DVDs, etc. The Appellant filed Advance Ruling Application No. 41…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…