Whether Promotion of Research and Publishing of online research journal is exempt from GST ?
TRT-2026-630

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 treated to be falling under Charitable Activity are an exhaustive list and there is no scope of interpretation as to which activities might fall under charitable category.

A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research a.....