AAR : Spiritual goods supply, organizing Satsang by charitable trust constitutes 'business', liable to GST

AAR holds that applicant, a public charitable and religious trust registered u/s 12AA of Income Tax Act, engaged in spreading knowledge of Jain religion and spiritual teaching is liable to GST on supply of goods and/or services under CGST Act/ MGST Act; Rejects applicant’s submission that its main objective is advancement of religious and spiritual teachings, hence it cannot be said to be carrying any ‘business’ as contemplated u/s 2(17) of CGST Act; Remarks that, not a...