Case LawTSAAR Order No. 43/2022
Bollu Siva Gopala Krishna ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- July 15, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
No exemption on services rendered to charitable or religious trusts
Exemption
Summary
Notification No. 12/2017 at Serial No. 13 exempts services rendered by the charitable or religious trust registered under Section 12AA of the Income Tax Act, 1961. The said entry does not exempt services rendered to such insti…
Judgement
1. M/s. Bollu Siva Gopala Krishna, Flat No 401, Saya Sai APTS, Srinivasa Colony (East) Ameerpet, Hyderabad – 500 038. (Un Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisio…