Nagri Eye Research Foundation Vs Union Of India
Date: July 9, 2021
Subject Matter
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…
The petitioner No.1 – Nagri Eye Research Foundation through the petitioner No. 2 – its Secretary has challenged the impugned order dated 28.01.2021 passed by the Gujarat Appellate Authority for Advance Ruling, Goods and Service Tax, (hereinafter referred to as ‘GAAAR’), whereby the GAAAR has confirmed the Advance Ruling dated 19.05.2020 given by the Gujarat Authority for Ad…