Case LawJHR/AAR/2021-22/01/2
Bal Raksha Bharat alias Save the Children ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Jharkhand
- Date:
- June 24, 2021
- Type:
- Advance Ruling
- Members:
- Pradhuman Badri Prasad Meena, Ram Chandra Prasad Barnwal
Subject
Services provided to JWDS (Jharkhand Women Development Society) would not qualify for exemption
ExemptionGovernment Entity
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…
Judgement
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…