{"id":74597,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"section-8-company-under-companies-act-2013-treated-as-body-corporate-sponsorship-services-taxable-under-gst-on-forward-charge","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74597","title":{"rendered":"Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge"},"content":{"rendered":"<p>Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently governed by s. 8 of the Companies Act, 2013, qualifies as a &#8220;company&#8221; and hence a &#8220;body corporate&#8221; under the Companies Act, 2013. It is neither a co-operative society nor a body corporate notified for exclusion. Consequently, for sponso<\/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=95096\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward chargeCase-LawsGSTThe AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently gov<\/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-74597","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74597","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=74597"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74597\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}