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TMI Blog2019 (11) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act and SGST Act respectively) by M/s World Researchers Associations (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to Such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 World Researchers Association is an international not for profit company incorporated under section 8 of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shree Ajay Singh authorized by the applicant, appeared for personal hearing and reiterated the submissions already made in the application. They reiterated the facts submitted along with the application. The Applicant states that - 6.2 Applicant is Registered U/sec. 12AA of Income Tax Act, 1961 6.3 Applicant is engaged in activities of performing, publishing and promotion of Research in the fields of Life Sciences, Physical Sciences, Environmental Sciences, Earth Sciences, Disasters, Engineering and Technology, Management and Commerce, Food, Agriculture and Veterinary Sciences, Cosmetics Sciences, Synergy, Medical Sciences, Pharmaceutical Sciences, Education, Nutrition, Health, Social Sciences, Arts and Humanities, Law, Sports Sciences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; 7.5 The entry is explicitly clear as to which entities are entitled for the exemption as also the activities which, when carried on by such eligible entities are covered under the entry. 7.6 The definition of Charitable Activity is not an inclusive definition but an exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ablished that it is not for select group of people or for a class of people, then such activity ceases to a Public Awareness activity. Since the applicability of the exemption is dependent on whether the activity is for Public Awareness, which is a fact to be ascertained from each case. In such case, Advance Ruling cannot be passed in absence of facts. 7.11 In effect therefore, the activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charitable Activity under Notification No 12/2017 - CT (R) and corresponding notification issued under MPGST Act. 8. RULING (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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