Charitable institution's income prima facie not taxable under CGST Act for lack of business activities.

Case-Laws – GST – Highlights – The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax under the Central Goods & Services Tax Act, 2017 (CGST A

Charitable institution's income prima facie not taxable under CGST Act for lack of business activities.
Case-Laws
GST
The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax under the Central Goods & Services Tax Act, 2017 (CGST Act). The activities undertaken by a charitable institution would not prima facie fall within the ambit of activities undertaken in the course of or in

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