Jayshankar Gramin Va Adivasi Vikas Sanstha ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- November 10, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Supply of services to destitute women who are litigating divorce or are homeless or are victim of domestic violence are not covered under the definition of "charitable activities"
Summary
The applicant has loosely submitted that they are supplying services to 50 orphans and homeless children by way of shelter, education, guidance, clothing, food and health for the Women and Child Welfare Department, Government of Maharashtra. They hav…
Judgement
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. Jayshankar Gramin Va Adivasi Vikas Sanstha , the applicant, seeking an advance ruling in respect of the following questions. 1. Whether applicant…