Case LawOrder No. 06/AAR/2019
Dream Runners Foundation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 22, 2019
- Type:
- Advance Ruling
Subject
Charitable trusts holding marathons to face GST
Exemption
Summary
(Q1) Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST A…
Judgement
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Se…