9911796707
TMI Blog2024 (12) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ustained. As is manifest from Sections 7 and 9 of the CGST Act, a tax under the CGST Act is envisaged to be levied on all inter-state supplies of goods or services or both. This takes back then to Section 7 which defines the expression supply and connects the supply of goods or services to the activities undertaken by a person in the course of or in furtherance of business. The activities undertaken by a charitable institution would, prima facie, not fall within the ambit of activities undertaken in the course of or in furtherance of business. The matter requires consideration. The impugned order dated 30 April 2024 placed in abeyance till the next date of listing - Let the matter be called again on 08.01.2025. - HON'BLE MR. JUSTICE Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deferred payment or other valuable consideration. Explanation . For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;] (b) import of services for a consideration whether or not in the course or furtherance of business; [and] (c) the activities specified in Schedule I, made or agreed to be made without a consideration; [* * *] [* * *] (1-A) where certain activities or transactions consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such manner as may be prescribed and shall be paid by the taxable person. (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson shall be liable to pay tax. 4. As is manifest from the above, a tax under the CGST Act is envisaged to be levied on all inter-state supplies of goods or services or both. This takes us back then to Section 7 which defines the expression supply and connects the supply of goods or services to the activities undertaken by a person in the course of or in furtherance of business. The activities undertaken by a charitable institution would, prima facie, not fall within the ambit of activities undertaken in the course of or in furtherance of business. The matter requires consideration. 5. We, accordingly, place the impugned order dated 30 April 2024 in abeyance till the next date of listing. 6. Let the matter be called again on 08.01.2025. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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