Nagri Eye Research Foundation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 19, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit
Summary
The applicant is a charitable trust running a medical store where medicines are given at a lower rate and the motive of the trust is not profit. They contend that the activity of purchasing, selling and supplying medicines is to achieve the object of…
Judgement
The applicant vide their application for Advance Ruling has submitted that they are a Charitable Trust and are running a medical store where medicines are given at a lower rate and the motive of the trust is not profit; that under GST law, the taxing provision is in Section 9 which levies tax on intra-state supply of goods or service or both and the scope of supply is defined in Section-7 which is…