2018 (9) TMI 235 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 332 (A. A. R. – GST) – Charitable Trust – scope of the term 'Business' – Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
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Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
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Whether sales of spiritual products which is incidental / ancillary to main charitable object of the applicant can be said to be business of the applicant in terms of the definition in Section 2(17) of the Central Goods and Service Tax Act 2017 and option provision Of Maharashtra Goods and Servi
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ctivities – From the information provided by the concerned Officer/ Jurisdictional officer, we see that applicant trust generates income from sale of goods, provides for accommodation and foods in various Shibir/Satsang on payment/ chargeable basis, The Charitable Trust organize Shibir/Satsang for participant and they are not free for the participants, as the trust charge some amount from the participants in the name of accommodation or participation. Satsang is the only activity provided by the applicant free of cost to the participant. As such arranging residential or non-residential Satsang /Shibir/yoga camps by accepting/charging some amount from the participants will not be covered under “charitable activities” within the meaning of definition provided at Definitions at 2 (r) of notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 of the expression charitable activities and in particular advancement of religion, spirituality or yoga.
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Ruling:- The applicant is a chari
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ANKAJ KUMAR, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, the applicant, seeking an advance ruling in respect of the following questions; 1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? 2) Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Mahar
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a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act . 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Brief Description of Activity carried out by Applicant: 1.1 The Applicant is a religious charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out religious and charitable activities. 1.2 The Trust is principally engaged in the field of spreading the knowledge of Jain Dharam and advancement of teachings of Param krupaludev Shrimad Rajchandra. The Trust holds various Satsangs and Shibirs for spreading the knowledge of the Jain Dharam. 1.3 The Trust carries out activities for helping people understand the Jain Dharm and its Philosophy by publications of books and other materials. The trust runs hospitals for giving Medical help to people in general. Statement of relevant facts having a bearing on the question(s) raised 2. Brief Facts 2.1. Shrimad Rajchan
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applicant was registered under the erstwhile Maharashtra Value Added Tax Act, 2002 in view of the specific Explanation in the definition of dealer under Section 2(8) of the MVAT Act, 2002. 2.5 With effect from 1.7.2017, the Goods and Service Tax was brought into force and the existing registered dealers under the erstwhile MVAT Act, 2002 were migrated to GST. 2.6 In reparation for implementing GST, the Commissioner of Sales Tax, Maharashtra issued Circular No. 357 of 2016 dated 12.11.2016 mandatorily requiring the existing registered dealers under the provisions of MVAT Act,2002 to enroll themselves for GSTIN. 2.7 Thus, the applicant was also migrated to the GST and Registration Certificate was issued to applicant on 22-09-2018 in Form GST REG-06. Copy of the Registration Certificate is annexed herewith as Annexure – 5. 2.8 Though the applicant has been registered under GST, the applicant has not filed any returns since the applicant is not engaged in any business transactions amountin
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or closure of business; (e) Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) Admission, for a consideration, of persons to any premises; (g) Services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation: (h) Services provided by a race club by way of totalisator or a licence to book maker in such club; and (i) An activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged us public authorities; 1.3. The applicant submits that, the business definition is an inclusive definition and has various specific clauses to be included in the definition of business. 1.4 The main clauses relevant for the present application are as Clause (a) and Clause (b). The applicant submits that other clauses are not applicable in the facts of
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said activities and profit earned if any is spent on the advancement of the general public utility and hence, there cannot be said to be any business which is carried out by the Public Charitable Trust. 1.8. Thus, in the present case also, the main object of the applicant being advancement of the religious and spiritual teachings Paramkrupalu Shimad Rajchandra, the applicant cannot be said to be carrying out business as defined in Section 2(17) of the CGST Act, 2017, 2. Once the main object of the applicant cannot be considered as business, the ancillary or incidental objects also cannot be considered as business. 2.1. The applicant submits that, once the main object of the applicant cannot be considered as business, the ancillary or incidental objects also cannot be considered as business. 2.2. The applicants submits that, it sells various spiritual products (Annexure – 6) such as Books, Audio CDs, DVDs, Statues, Calendars which are for the advancement of the religious teachings of th
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main activity is not business, then any incidental or ancillary transaction, unless established by the revenue department to be an independent business transaction, will also be considered as charitable only and not business. The Supreme Court held that where the main and dominant activity of the assesse trust in that case was to spread message of Sai Baba, then bringing out publications and sale thereof by the assesse Trust to its devotees at cost price did not amount to business. 2.6. The applicant further relies on the judgment of Hon ble Supreme Court in the case of CIT Vs. Gujarat Maritime Board (2007) 14 SCC 704 (SC), = 2007 (12) TMI 7 – SUPREME COURT OF INDIA where in the Hon ble Supreme Court held that if the primary or predominant object of the trust is charitable, any other object which might not be charitable but which is incidental or ancillary to the dominant object will also be considered as charitable. 2.7. In view of the settled legal provision, the applicant in the pr
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ted above, since the present case, the applicant is not carrying out any business, there can be no supplies liable to GST at the hands of the applicant. 4. Since the aggregate of taxable supplies of goods and services does not exceed Twenty Lakh Rupees, the applicant is not liable for registration under Section 22(1) of the CGST Act 2017. 4.1 The applicant submits that Section 22(1) of the CGST Act, 2017, provides for registration under the CGST Act, 2017. The said Section 22(1) is extracted below for ready reference: 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a fin
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.10 of 2015 dt 28.6.2015) = 2015 (7) TMI 1289 – BOMBAY HIGH COURT 4. Costing of major items sold As mentioned earlier, we have no formal costing system. We herewith attach the sheet showing costing of major items which is prepared as per purchase cost and the applicable administrative cost. 5. In the hearing, the learned ARA asked about applicability of term Trade to the selling activity of Trust. We have already cited judgment of Hon. Supreme Court in case of Sai Publication Trust (126 STC 288) (SC). = 2002 (3) TMI 45 – SUPREME COURT. In this case the definition of business under BST Act was for interpretation which is also reproduced in the judgment. The said definition is as under: Section 2(5A): business includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture Whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit ac
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at the trust either was a "dealer" or was carrying on trade, commerce, etc. The trust is not carrying on trade, commerce, etc., in the sense of occupation to be a "dealer" as its main object is to spread the message of Saibaba of Shiridi as already noticed above. Having regard to all aspects of the matter, the High Court was right in answering the question referred by the Tribunal in the affirmative and in favour of the respondent-assessee. We must however add here that whether a particular person is a "dealer" and whether he carries on "business" are matters to be decided on the facts and in the circumstances of each case. Thus, in relation to Trust if the main occupation is not Trade, but spread of spiritual message and incidentally the materials spreading such message is being sold, it is not a trade or business. To the similar effect is also the judgment of Hon. Bombay High Court in case of Commissioner of Sales Tax vs. Cutchi Dasha Oswal Mah
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aritable object. 7. In the hearing, reference was made that there is exemption entries in relation to services carried out by Trust. However, such exemption may be given for the Trust who are in business and the law wants to exclude the given services. In any cage, giving exemptions etc., cannot govern the definition clause of business , Unless the entity falls within the meaning of business it cannot be subjected to tax based on any other criteria. 8. Applicant submitted the details of main objectives of the trust and few sale of costing on 25.6.2018 as under: Name of the Trust Shrimad Rajcharcra Adhyatmik Satsang Saanana Kendra (SRASSK) Regd. Address Mumbai (Adm.) Add. Shrimad Rajchandra Ashram, Mohangadh, Dharampur -396050 Dist. Valsad Gujarat, India Bhupati Chambers, Third Floor, Plot – 13, Padmakar L Khandke Marg, Mathew Road, Opera House, Mumbai – 400004 Currently Trust has administrative office in Mumbai with a hall for prayer and for discourse to be given by Gurudev during grou
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lowing His commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by Tirthankar Bhagvan Shree Mahavir Swami and Vitrag Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness. Other Objectives of the Trust: (Relevant Extract) 1) Social Services, public Aids and Religious Activities To carry out, get carried out and support activities which uplifts peoples social, wordly, economic conditions and religious activities such as Swamivatsalya, Sadharmik, Devotion, Pilgrimage, Sadhak Samadhi Funds etc. and to make disposition of the same and to carry out, get carried out and support activities related to the same which may be necessary to attain the above mentioned fundamental objectivities. 2) Activities of spreading the knowledge To print, publish or get printed, published the constructive scriptures and religious books for the education of such kind of knowledge which Trustees may deem proper. The Main Ac
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ntal objectives -Spiritual 14.92 15.00 SADGURU ECHOES Monthly Magazine Other objectives – Activities for spreading the knowledge. 43.94 35.00 VIVEKCHUDAMANI SHIBIR – 11-DVD Discourse by Gurudev on selected Granth/Scripture (Full one year set will include 12 DVD) Other objectives – Activities for spreading the knowledge. 412.52 400.00 VIVEKCHUDAMANI SHIBIR -11 MP3 Discourse by Guru dev on selected Granth/Scripture (Full one year set will include 12 MP3) Other objectives – Activities for spreading the knowledge. 89.19 75.00 03. CONTENTION – AS PER THE CONCERNED OFFICER AS BELOW. The dealer was a registered dealer under MVAT ACT 2002 having Constitution of the Business Public Trust and the Business Activity – Trading. The dealer have effected interstate purchases as well as Branch Transfer. The dealer have also deducted TNCT TDS in 2013-14 & 2015-16. 1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said t
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– 2013-14 – ₹ 3926341/- Further the dealer have provided accommodation and food in various Shibirs/Satsang for consideration. The details of Shibir and stay income areas under – 2016-17 – ₹ 51910491/- 2015-16 – ₹ 78042209/- 2014-15 – ₹ 32815747/- Further the dealer also effected additions and sale of capital assets. The year wise details are as under- Financial year 2016-17 2015-16 2014-15 Furniture & Fixture Addition during year 1100992/- 4273725/- 1768859/- Sale during the year 641009/- 1650006/- 1723291/- Equipment Addition during year 8514707/- 6072185/- 2686859/- Branch Transfer 0 0 52000/- Sale during the year 586114/- 1792741/- 172329/- Computers Addition during year 397493/- 470493/- 136985/- Sale during the year 220500/- 0 183839/- Further the dealer have also deducted T DS on works contracts and issued TDS Certificates in Form 2) Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga
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72259/- 2014-15 4481415/- 2013-14 3926341/- Section 23 refers about the persons not liable for registration (1) The following persons shall not be liable to registration, namely:- (a) Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from the tax under this Act or under the Integrated Goods and Services Tax Act; (b) An agriculturist, to the extent of supply of produce out of cultivation of land (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons Who may be exempted from obtaining registration under this Act. As the above charitable trust is not falling in any of the above category. He is liable to Registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act 2017. Further the provisions under section 24 are applicable to compulsory registration in certain cases 4. Compulsory registration in c
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) of the Central Goods and Service Tax Act 2017 and option provision of Maharashtra Goods and Service Tax Act 2017? The above charitable trust is engaged in supply of products namely – KumKum (tax free), wooden desk/ wooden chitrapat stand (taxable), DVD/CD (taxable), Books (tax free), Agarbatti/lncene stick (taxfree), Counter / timepiece (taxable), periodicals (taxfree), Mala, diary, calendar, Greeting card (taxable), statue (taxable), Shri Raj Charan (Holy Feet)/ gist articles/stickers/plastic covers [box covers (taxable) 4) Whether the sale of spiritual products can be said to be supply under Section 7 of the Central General Sales Tax Act, 2017 and equivalent provision of the Maharashtra Goods and Service Tax Act, 2017 so as to attract GST? Please refer Sec. 7 of the Central Goods and services Tax Act 2017 LEVY AND COLLECTION OF TAX 7. (1) for the purposes of this Act, the expression supply includes – (a) all forms of supply of goods or services or both such as sale, transfer, barte
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appeared and stated they would be making written submission shortly. The final hearing was held on 13.06.2018, Sh. C.B. Thakkar, Advocate, Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) appeared and made oral contentions that they had not submitted the costing of items as requested during Preliminary hearing. They stated that they would be giving costing of 5 to 7 items having higher values along with their further written submissions. They requested that they want to make further submissions and requested that a date for further submissions till 25.06.2018 may be granted to them. Their request was granted. Jurisdictional Officer Sh. Vikrant Gaikwad, Asstt. Commr. Of State Tax (D-836), Nodal -3, Mumbai appeared and made written submissions. Sh. C. B. Thakkar, Advocate made further written submissions as per their request on 25.062018. 05. OBSERVATIONS We have gone through the facts of the case.it is observed that thus, 1. Shrimad Rajchandra Adhyatmik Satsa
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its that, the applicant is a public charitable trust with main objective of advancement of religious and spiritual teaching and are not engaged in any trade or commerce etc. As such it cannot be said to be business in commercial sense as defined in section 2(17) of the GST Act. They further submit that as the main activity cannot be considered as business, the ancillary or incidental activity, of selling spiritual products such as booklets, magazine, DVD and MP3 cannot be considered as business. In order to examine the submissions made by the applicant it is necessary to reproduce the definition of business as below – 2(17) business includes- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, f
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rying out any business or not. We find that as per details above business is defined under GST Act under Section 2(17). As per this definition we are required to have a relook at details as given under sub clause (a), (b) and (c) of Section 2(17) which states that business includes:- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; In reference to the above, we find that the word trade as per Dictionary has meanings as under:- As a noun it means the buying or selling of goods or services between people or countries. a particular type of business. As a verb it means to buy or sell goods or services. to exchange something for something el
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undaries. Similarly we find that Wikipedia defines it as exchange of goods and services, especially on a large scale. In view of the above definitions, now we examine the activities that are being undertaken by the applicant. We find that the applicant in their submissions have stated that they sell various spiritual products (Annexure-6) such as Books, Audi CDs, DVDs, Statues and Calendars which are for advancement of religious teachings of Paramkarpalu Shrimad Rajchandra. Further we find that the jurisdictional officer in his submissions has stated that the applicant is engaged in sale of goods or providing of services which are as under:- The dealer is engaged in supply of goods under GST. The dealer is holding a stock of goods as 31/03/ 2017 at ₹ 15882218/-. The year wise details of income /consideration received from sale of goods (Spiritual Products) in previous years is as under – 2016-17 – ₹ 4359967/- 2015-16 – ₹ 4972259/- 2014-15- ₹ 4481415/- 2013-14 –
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The Bombay Public Trust Act, 1950 and The Income Tax Act, 1961 and the immovable and movable properties and the income thereof can be used in the Trust. Subject to the prevailing law, the Trustees shall have absolute authority to buy the securities and to sell the purchased securities and to buy other securities from out of the sale proceeds of the securities or to transfer or to exchange the same and if the company issues new rights shares against the previous shares, then to buy the shares by taking money in respect thereof from the Trust Properties. And the Trustees shall have absolute right, if they deem proper, to take on Live License and on long lease or purchase immovable property at any part of India from out of the money of the Trust Property and to sell the purchased or Live License or leased property and to invest the said sale proceeds in such securities or immovable or movable property that may come into consideration of the Trustees as well as to out the immovable proper
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amkrupalu Shrimad Rajchandraji increases by following HIS commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by Tirthankar Bhagvan Shree Mahavir Swami and Vitrag Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness. Other Objectives of the Trust:- (1) Social Services, Public Aids and Religious Activities To carry out, get carried out and support activities which uplifts people s social, worldly, economic conditions and religious activities such as Swamivatsalya , Sadharmik , Devotion, Pilgrimage, Sadhak Samadhi Funds etc. and to make disposition of the same and to carry out, get carried out and support activities related to the same which may be necessary to attain the above mentioned fundamental objective. (2) Activities of spreading the knowledge To print, publish or get printed, published the constructive scriptures and religious books for the education of such kind of knowledge which Truste
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incidents occurred during HIS life-time, also existing Sadgurudev Pujya Gurudevshri Rakeshbhai Zaveri will not be allowed to be kept in the immovable and movable property acquired by purchasing, constructing, gift or any other manner for achieving the above mentioned objectives and considering to be the ownership of the institution and which may be handed over in the possession of the institution. But in the tradition of Pujya Gurudevshri Rakeshbhai Zaveri future Dharmgurus, Ashram Leaders, Saints, Spiritual Men or Jain/ Other religion s Gods, Saints, Dharmgurus, or other Great Men s portrait, photo, statue, symbol, plaque, monuments, Samadhi, museum or anything or article can be kept with the consent of 2/3 Majority of the total Trustees of that time. Para (16). Receipt signed by any two Trustees or whom the Trustees appoints as the Authorized Signatory for the collecting interest on the Trust Property or for whatever amount that may receive for the Trust by donation, gift or any man
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discussions above, we examine the scope of supply as per Section 7 of the CGST Act which is as under:- Section 7 of CGST Act, 2017: – (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1).- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public au
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r claim for exemption as per they being a charitable trust. We find that the Charitable Trust must satisfy the following two criteria: to avail exemption from payment of GST in case of services. There is no exemption granted to charitable trusts in case of supply of goods which are taxable and are not specifically exempt or nil rated. In case of service tax exemption, a charitable trust is required to comply with below mentioned criteria:- i) The entity must be registered under section 12AA of the Income Tax Act. ii) The services provided by the entity must be a charitable activity. Under the GST Act, not all services provided by a Trust registered under Section 12AA would be termed as a charitable activity. Only the following activities are termed as charitable activity and are exempt from GST: Services relating to public health like: Care or counseling of terminally ill persons or persons with severe physical or mental disability; Persons afflicted with HIV or AIDS; Persons addicted
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Charitable Trust organize Shibir/Satsang for participant and they are not free for the participants, as the trust charge some amount from the participants in the name of accommodation or participation. Satsang is the only activity provided by the applicant free of cost to the participant. As such arranging residential or non-residential Satsang /Shibir/yoga camps by accepting/charging some amount from the participants will not be covered under charitable activities within the meaning of definition provided at Definitions at 2 (r) of notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 of the expression charitable activities and in particular advancement of religion, spirituality or yoga. Applicant has submitted different case laws mention of which is already made herein above. Since we have come to the conclusion that the activities carried on by the applicant is in the nature of business as defined u/s 2(17) of the GST Act and further considering the GST Regulations that all
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ct of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? Answer: – Answered in affirmative provided that aggregate turnover in a financial year exceeds limit prescribed u/s 22 of the GST Act. Question 3;- Whether sales of spiritual products which is incidental / ancillary to main charitable object of the applicant can be said to be business of the applicant in terms of the definition in Section 2(17) of the Central Goods and Service Tax Act 2017 and option provision of Maharashtra Goods and Service Tax Act Answer: – Answered in affirmative. Question 4:- Whether the sale of spiritual products can be said to be supply under Section 7 of the Central General Sales Tax Act, 2017 and equivalent provision of the Maharashtra Goods and Service Tax Act, 2017 so as to attract GST? Answer:- Answered in affirmative. – Case laws – Decisions – Judgements – Orders
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