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Whether construction of toilets and installation of solar water pumps is exempt from GST ?
TRT-2026-707
Issue Favourable to Tax Payer ?:- no
Held - The applicant has claimed that the services supplied by them are covered in Clause (i) (B) and (iv) of the above definition of charitable activities. Hence, the activity installation of solar water pumps and installation of lights would be covered under S.No. I of Notification no. 12/2017 -Central Tax (Rate) dated 28.6.2017.
However, it is observed that Clause (i) (B) of definition of charitable activity covers:
"activiti.....
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