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TMI Blog2023 (8) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICEF-funded programme relating to 'Strengthening COVID-19 and Seasonal Hazard Preparedness and Response at Gram Panchayat level'. The applicant is the Implementing Partner (IP) undertaking the implementation and monitoring team and the applicant will consult UNICEF team for knowledge management, capacity and advocacy aspects. 2.3 The applicant undertakes the activities of creating public awareness on COVID appropriate behaviour, Infection Prevention & Control and Community Control. It aims to build the capacities of local communities and strengthen systems to contain COVID pandemic and support alternative livelihood options to strengthen local economy at Gram Panchayat level. 2.4 Thus the supply undertaken by the applicant relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablish run, mange, support educational institutions and training centers, hostels, stadium and other centers, research institutions, orphanages, carry out other activities of general public utility and relief activity for poor and the needy, participate in the charitable activities of other Trusts or Organizations having any objects of the Trust and to all such things as may necessary for the attainment of the above objectives and that there are no unconditional exemption available to the entire activities of any charitable trusts. 4.4 The concerned State Authority, with regard to the question as to whether the said supply of the applicant is exempt from GST has opined that each activities of the charitable trust are to be considered sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties as given in Para 2(r) (i) B of the said Notification would attract GST. 5.1 The applicant, after consent, was given an opportunity to be virtually heard on 12.01.2023. The Authorized Representative (AR) Ms. CA Viral M Khandhar, of the applicant appeared before the authority and reiterated the submissions. AR, further, stated that grant received from UNICEF and funds of the applicant in the ratio of 83:17 is utilized for the project activities and agreed to submit copy of FACE form specified in Programme Cooperation agreement between the applicant and United Nations Children's Fund along with details of Program Management cost. 5.2 The applicant has submitted the copy of FACE as called for during PH and has also submitted copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apacities of local committees and strengthen systems to contain COVID pandemic and support alternative livelihood options to strengthen local economy at Gram Panchayat level. 7.3 It is also stated that the supply undertaken by the applicant relates to public health as the focus and is on controlling the spread of COVID-19 by creating awareness on its prevention and promote vaccination; it aims to strengthen the Gram Panchayats, village institutions to ensure quick response and action to mitigate the spread of the COVID-19. 8.1 For ease of reference, the relevant entry in Notification 12/2017 - Central Tax (Rate) dated 28.06.2017 reproduced below: Sl.No. Chapter, section, Heading, Group or Service Code (Tariff) Description of services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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