Bal Raksha Bharat alias Save the Children ., In re
Date: June 24, 2021
Subject Matter
Services provided to JWDS (Jharkhand Women Development Society) would not qualify for exemption
Summary
JWDS (Jharkhand Women Development Society) is not a State Government and hence the services provided to JWDS would not qualify for any exemption as envisaged under Sr. No. 72 of the Notification No. 12/2017-Central Tax (Rate) dtd. 28.06.2017 , issued…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and Jharkhand Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and JGST Act respectively) by M/s. Bal Raksha Bharat alias Save The Children (SCI) (hereinafter referred to as ‘the Applicant’), registered under the Goods & Services Tax. 2. The provisions of the…