All India Disaster Mitigation Institute ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- September 11, 2019
- Type:
- Advance Ruling
- Members:
- R B Mankodi, G C Jain
Subject
Entity registered under section 12AA of the Income-tax Act and providing only charitable services need not get registered under the GST Act
Summary
The applicant is a charitable trust registered under the Bombay Public Trust Act, 1950. It was established for community based research, policy analysis, planning and technical assistance for the purpose of enhancing prevention, mitigation and manage…
Judgement
The applicant, vide Form GST ARA-01 dated 22.02.2018, mentioned their queries as under: QUERIES Whether the applicant is liable for registration under the GST Acts? Reasons for setting up of the applicant mentioned in the Preamble to the Memorandum of Association: 1. The reasons for setting up of the applicant are mentioned in the preamble of the Memorandum of Association of the applicant. Copy of…