AAR : 'Marathon' conducted by charitable trust liable to GST, being separate supply of service

Mar 15,2019

Tamil Nadu AAR holds that conducting of Marathon event by a charitable trust registered under Section 12AA of Income Tax Act 1961 is not an exempt supply under CGST/ TNGST Act clarifying that only those activities covered under definition of “charitable activities” as per Clause 2(r) of Notification 12/2017- Central Tax (Rate) are exempt; Finds that applicant is required to be registered under the CGST/TNGST Act as he is making taxable supply of services such as organizin...

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