- Home
- Industry wise issues
- Charitable Institute sector
- Whether Promotion of Research and Publishing of online research journal is exempt from GST ?
Whether Promotion of Research and Publishing of online research journal is exempt from GST ?
TRT-2025-630
Issue Favourable to Tax Payer ?:- no
Held - The definition of Charitable Activity is not an inclusive definition but an exclusive one, meaning that the specific activities which are tr.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
