Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Requirement of GST registration - medical store run by ...

Case Laws     GST

July 21, 2021

Requirement of GST registration - medical store run by Charitable Trust - Medical store providing medicines at a lower rate - As per the definition of ‘Business’ means any trade or commerce any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit. From the bare reading of the said definition, it clearly emerges that any trade or commerce whether or not for a pecuniary benefit, would be included in the term ‘business’ as defined under Section 2(17) of the said Act - HC

View Source

 


 

You may also like:

  1. Requirement of GST registration - medical store run by Charitable Trust - sale of medicine by the applicant is a taxable supply of goods. Applicant is providing...

  2. Assessment of trust - healthcare / medical services - surplus out of Pharmacy store - charitable activity u/s 2(15) - the income accrued from Pharmacy store is...

  3. Requirement for registration under GST Act - Charitable trust established for activities relating to disaster prevention, mitigation and management - the activities of...

  4. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

  5. The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...

  6. The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section...

  7. Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

  8. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

  9. Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable...

  10. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

  11. Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC

  12. Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for...

  13. The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

  14. The Appellate Tribunal addressed the denial of registration u/s 12AB to a Public Charitable Trust operating a Primary School for physically disabled children engaged in...

  15. Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister...

 

Quick Updates:Latest Updates