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The services provided by the applicant to various entities inducing NGO amounts to provision of service. Further, grants/ Donations received towards provision of services would be considered as received towards activities relating to preservation of environment as specified in definition at 2 (r) of Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017 and therefore such grants/ donations are covered by exemption Notification entry at Sr. No. 1 of the said notification.

Shanti Prime Publication Pvt. Ltd.

Authority for Advance Ruling — Service regarding preservation of environment – The applicant is Non Profit Organization Established in 2006 with the support of the Deutsche Gesellschaft Fur Internationale Zusammenarbeit (GIZ) and in association with the Innovative Ecological Sanitation Network of India (IESNI). The applicant promotes ecological sanitation and sustainable sanitation practices along with efficient water & waste water management practices in India. The applicant is empanelled as Key Resource Centers (KRC) under Ministry of Drinking Water and sanitation to conduct training workshops facilitate knowledge sharing and learning, etc., Under the Swachh Bharat Mission (Gramin). The applicant sought an advance ruling regarding services provided to (NGO) Non-profit organization registered as Trust, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, whether amounts to provision of service and liable for GST.
Held that:- The Hon’ble Authority for Advance Ruling ruled that the services provided by the applicant to various entities inducing NGO amounts to provision of service. Further, grants/ Donations received towards provision of services would be considered as received towards activities relating to preservation of environment as specified in definition at 2 (r) of Notification No. 12/2017- CTR dated 28/06/2017 and therefore such grants/ donations are covered by exemption Notification entry at Sr. No. 1 of the said notification.—Ecosan Services Foundation, In Re… [2018] 07 TAXLOK.COM 099 (AAR-Maharashtra)