World Researchers Associations ., In re
Date: September 25, 2019
Subject Matter
Advance ruling cannot be passed where activities performed by the applicant are devoid of the detailed facts
Summary
World Researchers Association is an international not for profit company incorporated under section 8 of Companies Act, 2013 & registered U/s. 12AA of the Income Tax Act, 1961 carrying out activities of: A. Promotion of research in the field of L…
1. The present application has been filed u/s 97 of the Central Goods and Services 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s World Researchers Associations (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain…