Shanti Prime Publication Pvt. Ltd.
Classification of Supply — Applicant has the network of schools and centres through which it executes its functions and it entered into a MoU dated with the AICL, wherein, AICL in order to discharge its corporate social responsibility for the financial year 2016-17. The amount received by the applicant from AICL is not in the nature of grant-in-aid and is covered in the definition of "consideration" for the supply of goods or services under Section 2(31) of the CGST Act, 2017 in respect of the MoU. Hence, they are liable to pay GST under Section 9(1) of the CGST Act, 2017. Since, said supply of goods or services are not exempted from the payment of GST, the applicant is liable to pay GST on the supply of goods or services under the MoU entered by them with AICL. — Indian Institute of Corporate Affairs, In Re…  13 TAXLOK.COM 090 (AAR-NEW DELHI)