Levy of GST — The Applicant is a voluntary non-governmental organization recognized by the Government. It established a “Vishwa Balak Kendra” where applicant provides shelter to abandoned, orphaned or homeless children. The applicant sought an advance ruling in respect of its activities and exemption from the levy of GST. Authority ruled out that the activities conducted by the applicant are “Charitable Activities” which are exempted and the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 is exempted from the levy of GST exempted. — Children of The World India Trust, In Re… [2019] 17 TAXLOK.COM 057 (AAR-Maharashtra)