Charitable Activities not Amount to ‘Supply’: Reimbursement by Maharashtra Govt to Trust for One Stop Crises Centre Scheme not subject to GST, rules AAAR [Read Order]

Charitable Activities - Supply - Reimbursement - Maharashtra Govt - Trust - One Stop Crises Centre Scheme - GST - AAAR - taxscan

The Maharastra Appellate Authority For Advance Ruling For Goods And Services Tax, (AAAR), has recently, while deciding an appeal filed before it by an appellant, held that charitable activities not being “supply” u/s 7(1)(a), reimbursement amount paid by Maharashtra Govt to the Appellant for one stop crises centre scheme cannot be subjected to GST levy….

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