AAR: Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST

Jul 31,2019

Delhi AAR rules that the amount received by applicant (a registered society) from Agriculture Insurance Company of India Ltd. (AICL) towards implementation CSR project of “Integrated Village Development Programme” for improving infrastructure facilities in 50 villages, is covered under the definition of “consideration” for supply of goods or services u/s 2(31) of CGST Act, 2017; Rejects applicant’s plea that whole activity can be split into two parts i.e. (i) paymen...


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