The High Court prima facie held that the income of the ...

Charitable institution's income prima facie not taxable under CGST Act for lack of business activities.

December 10, 2024

Case Laws GST HC

The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax under the Central Goods & Services Tax Act, 2017 (CGST Act). The activities undertaken by a charitable institution would not prima facie fall within the ambit of activities undertaken in the course of or in furtherance of business as envisaged u/ss 7 and 9 of the CGST Act for levying tax on inter-state supply of goods or services. The impugned order dated 30 April 2024 has been placed in abeyance, and the matter requires further consideration by the High Court on the next date of listing on 08.01.2025.

View Source

← Previous Next →

The High Court prima facie held that the income of the ...

Charitable institution's income prima facie not taxable under CGST Act for lack of business activities.

December 10, 2024

Case Laws GST HC

You may also like:

Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

Taxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - prima facie the activity is not taxable - AT

Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -...

Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - prima facie activity is taxable - AT

Exemption from the levy of property tax - Charitable activity or not - There is to be a detailed verification as to whether the petitioner satisfies the requirement of...

Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is...

Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

Set off of the brought forward losses against the income from other sources - Ld. CIT (A) has rightly decided that, “although interest income has been shown as income...

Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

Charitable purpose u/s 2(15) - Jammu Development Authority - any institution carrying on of any activity in the nature of trade, commerce or business etc. shall not be...

The High Court held that rent income derived from letting out properties by the assessee should be treated as 'Income from Profits and Gains of Business' and not 'Income...

Quick Updates: