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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Promotions of Research and Publishing of online research journal ...


Research Journal Promotions Not Exempt: No Care, Counseling, Awareness, Religion, Education, or Skill Development Involved.

November 12, 2019

Case Laws     GST     AAR

Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or spreading public awareness; or advancement of religion, spirituality or yoga; or advancement of educational programmes or skill development.

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