Case LawGST-ARA-97/2019-20/B-91

Jayshankar Gramin Va Adivasi Vikas Sanstha ., In re

Court:: Appellate Authority for Advance Ruling
Bench:: Maharashtra
Date:: September 21, 2022
Type:: Advance Ruling
Members:: Ashok Mehta, Rajiv Mital

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Subject

Supply of services to destitute women who are litigating divorce, or are homeless is not supply. AAR ruling set aside.

SupplyConsiderationRegistrationCharitable Activity

Summary

In the present case, the Appellant are being granted a fixed amount of money from the Government of Maharashtra under the “One stop crises Centre Scheme” for taking overall care of the destitute women who are litigating divorce, or homele…

Judgement

1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same, provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central…

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