Charitable Institution’s Activities Prima Facie Not Classified as Supply or Business Under CGST Act: Delhi HC [Read Order]

The Delhi HC temporarily restrained the order against the petitioner citing charitable activities likely not fall in scope of taxable "supply" under the CGST Act
By Kavi Priya - On November 27, 2024 12:25 pm - 2 mins read
GST - GST Act - CGST Act - Delhi High Court - Delhi HC ruling on charitable activities - TAXSCAN

The Delhi High Court observed that the activities undertaken by charitable institutions were prima facie not classified as “supply” or “business” under the Central Goods and Services Tax ( CGST ) Act. AROH Foundation, the petitioner is a charitable organization registered under Section 12AA of the Income Tax Act, 1961. The petitioner challenged a decision…

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