Students' Welfare Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 29, 2018
- Type:
- Advance Ruling
Subject
Hostel accommodation provided by Trusts to students is not covered within the definition of Charitable Activities. GST is payable.
Summary
Question -1(a). Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No.12/2017-CT (Rate) ? Question -1(b). Whether the supply of…
Judgement
The present application has been filed under section 97 of the Central Goods and services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by STUDENTS’ WELFARE ASSOCIATION, the applicant, seeking an advance ruling in respect of the following questions: 1. Whether hostel accommodation provided by Trust…