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The applicant’s activities do not amount to ‘supply’ of service, neither it is a recipient of the services for which it often provides financial assistance to the women survivors of sexual and other violence. The applicant is, therefore, not liable to pay GST.

Authority for Advance Ruling — Taxability on training programmes and workshops by charitable trust– The applicant is a charitable trust registered under section 12A of the Income Tax Act, 1961. It extends legal, medical, psychological and financial support to the women and their children surviving violence and abuse. The applicant also facilitates training programmes and workshops for the survivors. The applicant ruling as to whether it is liable to pay tax on its activities. The applicant being unregistered, neither the central nor the state administration has ascertained administrative jurisdiction on the applicant.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant’s activities do not amount to supply of service, neither is it a recipient of the services for which it often provides financial assistance to the women survivors of sexual and other violence. The applicant is, therefore, not liable to pay GST on the activities described in the application.—Swayam, In Re… [2020] 25 TAXLOK.COM 074 (AAR-WB)