Requirement for registration under GST Act - Charitable trust ...
Case Laws GST
April 21, 2020
Requirement for registration under GST Act - Charitable trust established for activities relating to disaster prevention, mitigation and management - the activities of the applicant are considered as charitable activities and hence, activities of the applicant, being registered under Section 12AA of the Income Tax Act, 1961, exempt from tax under the GST Acts - Not liable for registration - AAR
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