Held - We find that the activities of the applicant relating to disaster prevention, disaster mitigation and disaster management are activities relating to “preservation of environment”. Thus, the activities of the applicant are considered as charitable activities and hence, activities of the applicant, being registered under Section 12AA of the Income Tax Act, 1961, exempt from tax under the GST Acts, by virtue of Entry No. 1 of the Notif.....

Held - It is a well-known fact that flush toilets waste large quantities of water and that recycling of human excreta would reduce pollution of the environment. Therefore we are of the opinion that the applicant’s activities are covered by the activity specified under Para 2(r)(iv) of the Notification relating to preservation of environment.

Having regard to discussion held herein above and taking into account the activities carried ou.....