Children of the World India Trust ., In re
Date: October 4, 2019
Subject Matter
Adoption Fees paid under Adoption Regulations, 2017 by the Prospective Adoptive Parents is exempted from GST
Summary
Q) Whether the activities conducted by The Children of the World (India) Trust are the “Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the…
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” respectively] by M/s. CHILDREN OF THE WORLD INDIA TRUST, the applicant, seeking an advance ruling in respect of the following question. Whether the activities conducted by The…