{"id":70532,"date":"2024-12-10T08:58:16","date_gmt":"2024-12-10T03:28:16","guid":{"rendered":""},"modified":"2024-12-10T08:58:16","modified_gmt":"2024-12-10T03:28:16","slug":"charitable-institution-39-s-income-prima-facie-not-taxable-under-cgst-act-for-lack-of-business-activities","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70532","title":{"rendered":"Charitable institution&#39;s income prima facie not taxable under CGST Act for lack of business activities."},"content":{"rendered":"<p>Charitable institution&#39;s income prima facie not taxable under CGST Act for lack of business activities.<br \/>Case-Laws<br \/>GST<br \/>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 &#038; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83844\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; 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 &#038; Services Tax Act, 2017 (CGST A<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70532","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70532"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70532\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}