2023 (8) TMI 1202 - AAR - GST

Supply or not - activities of creating public awareness on COVID appropriate behaviour, Infection Prevention Control and Community control - HELD THAT - From comprehensive reading of the statutory provisions of the Act and the relevant provisions in Notification No. 12/2017-Central Tax (rate) dated 28.06.2017, the activity as specified in their application which are relating to public awareness of preventive health amounts to supply and is exempted from GST.

Summary

Issues involved:
The issues involved in this judgment include the binding nature of advance rulings, the interpretation of the term "supply" under the GST law, and the applicability of a specific notification regarding charitable activities under the GST Act.

Binding nature of advance rulings:
The Advance Ruling Authority stated that any appeal against the ruling shall be filed within 30 days from the date of communication. The ruling is binding on the applicant who sought it and the concerned officer unless there are changes in law, facts, or circumstances. If the ruling is obtained by fraud, suppression of facts, or misrepresentation, it may be declared void ab initio.

Interpretation of the term "supply" under GST law:
The applicant, a Charitable Trust, engaged in activities related to public health, sought clarification on whether their activities constitute a supply under the GST law. The applicant believed that their supply falls under a specific notification exempting certain charitable activities from GST.

Applicability of notification on charitable activities:
The applicant, partnered with UNICEF for COVID-19 awareness and prevention activities, argued that their services fall under the exemption provided in a specific notification for public awareness of preventive health. The Authority analyzed the relevant provisions and ruled that the applicant's activities related to public health awareness are exempted from GST under the said notification.