In re Jeeva Raksha Trust (GST AAR Karnataka)
Date: March 15, 2026
Subject Matter
Skill Development Courses by Charitable Trust Not Exempt as Public Awareness of Preventive Health
Summary
The Authority for Advance Ruling dismissed the application, holding that the courses offered by the charitable trust, M/s Jeeva Raksha Trust, do not qualify as 'charitable activities' under Notification No. 12/2017-Central Tax (Rate) or services by a…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s Jeeva Raksha Trust, (herein after referred to as ‘the Applicant) No. 26/86/A-A, 5th Main, Bull Temple Road, NR Colony, Bengaluru-560004, having Temporary ID No. 292500001010AR9, have filed an application for Advance Ruling under…