Where applicant-charitable trust sought GST exemption for conducting women development seminars but it was not a registered as a Project Implementation Agency and produced no supporting work order in its own name, exemption under Entry 71 of Notification No. 12/2017-CT (R) was not available.
Where charitable trust provided self-defence training to women and girls under government programmes and government schools, with all training costs fully funded by Police Department or via government grants to schools, services were rendered directly to government entities and expenditure condition under Entry 72 of Notification No. 12/2017-CT (R) was met, making such educational training services exempt from GST.
Where GST-registered applicant-charitable trust conducted vocational training for goldsmiths under fully funded Central Government PM Vishwakarma Scheme, with official designation by Gujarat Matikaam Kalakari & Rural Technology Institute and programme was executed for artisan mobilization, such educational services were covered by Entry 72 of Notification No. 12/2017-CT (R) and entitled to exemption from GST.
Where applicant was engaged by Goernment school for providing taekwondo and tailoring training to students against per-student remuneration, such services to government-supported Vidyalaya were covered under Entry 72 of Notification No. 12/2017-CT (R) and were exempt from GST under section 11.…
Section 11 of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017; Section 11 of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - Section 12AB of Income-tax Act, 1961
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GSTAT Raipur
Where appellant, a lender of housing loans, faced demand for GST on loan recoveries but invoked exemption under Notification No. 12/2017-CTR Entry 27 for first time before Tribunal, exemption applied as pure legal plea could be raised at any stage and recovery of loan amounts qualified as exempt service under Entry 27 GST: Where a housing loan lender claimed that receipts treated as taxable supply were actually recoveries of principal from written-off housing loan accounts and supported this with bank records showing deposits and SARFAESI charges, failure by revenue to consider admissible certified evidence warranted remand for production and consideration of such documents for just determination of exemption claim
Gujarat High Court
Where petitioner-entity registered under section 12AA of income tax act, 1961 carried out pollution control and treatment of industrial waste, such activity is preservation of environment and falls under clause 2(r)(iv) of Chapter 99, thus services attracted Nil rate of GST as per Notification 12/2017 and levy under Notification 11/2017 was not applicable. GST: Where petitioners, having relied on charitable exemption under section 12AA of Income tax act, 1961, did not pay GST for specified period but later obtained registration and began paying tax, invocation of section 74 on grounds of mis- declaration or wilful suppression was not justified as all facts were known, there was no mala fide intent or deliberate evasion, and show cause notice was quashed
Delhi High Court
Where an Advocate registered as Insolvency Professional rendered insolvency and receivership services pursuant to NCLT appointment, such services were not classified as legal services and hence not covered under reverse charge, making professional liable under forward charge to obtain GST registration and issue GST- compliant invoices, while legal services rendered as Advocate would continue under reverse charge