Held - In terms of Sr. No. I of the Notification No. 12l2017-CT(Rate), services by an entity registered under section 12AA of the Income Tax Act, 1961, by way of charitable activities is exempted. 

However, we find that the notification defines 'charitable activities' to include (i) public health, (ii) advancement of religion spirituality, yoga (iii) advancement of educational programmes or skill development and (iv) preservation of.....

Held - The case of the petitioner in this writ petition is that it is a charitable institution recognised under the provisions of the Income Tax Act, 1961 and therefore the petitioner cannot be saddled with service tax liability even if the petitioner was renting out its premises to business entities on the income generated by it is used for carrying out its charitable activities.

If the petitioner felt that it was not liable to pay tax .....

Held - The applicant is charitable or religious trust under section 12-AA of the Income Tax Act and is providing shops for business and collecting rent by auctioning the same for a year. In case if the rent for such shops falls below ₹ 10,000-00 per month, then such rentals are covered under the entry no. 13 of the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and therefore is exempted from the payment of GST on the same. In c.....

Held - Since the accommodation services is provided by the applicant to the pilgrims and the consideration is used to maintain the precincts of the accommodation, and all the ingredients of business is present, the same is in the course of business and hence the same would be covered under the scope of supply as per sub-section (1) of section 7 of the CGST Act, 2017.

The services of accommodation to pilgrims where the charges are less th.....

Held - We find that the Appellant is not renting out ‘rooms’ but rather is renting out units of accommodation comprising of 2 bedrooms, hall, kitchen, restroom, toilet. The entire unit with facilities like water, electricity, cot, bed, pillow, bedspread and air-conditioner is given out on rent. The devotee is also given cooking facility in this unit. Therefore, a unit of accommodation of this kind which is termed by the Appellant as a 2BHK.....

Held - The applicant is constructing buildings and giving it on rent, etc. which are not directly related to the advancement of religion, spirituality or yoga and hence the contention of the applicant that these are not in the course or furtherance of business cannot be accepted and held that these are covered within the meaning of “supplies” under section 7(1) of the CGST Act.

The applicant’s question is related to the services of.....