Case LawAdvance Ruling NO.GST-ARA-41/2017-18/B-48
Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 14, 2018
- Type:
- Advance Ruling
Subject
Sale of religious books, DVDs and CDs by a Charitable Trust attracts GST
Business
Summary
Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharash…
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 Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, the applicant, seeking an advance ruling in respect of the following questions: 1) Whether the applicant which is a ch…