Shanti Prime Publication Pvt. Ltd.
Charitable Trust — Applicant has submitted different case laws mention of which is already made herein above. Since we have come to the conclusion that the activities carried on by the applicant is in the nature of business as defined u/s 2(17) of the GST Act and further considering the GST Regulations that all services provided by the religious trusts and charitable institutions are not exempt from tax and the various case laws referred by the applicant are in different context and therefore cannot be considered and relied upon in the facts of the present case.Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra [2018] 2 TAXLOK.COM 297 (AAR-Maharashtra)