AAAR : Upholds GST on 'trade & commerce' activities of charitable trust; Distinguishes Sai-Publication ruling

Maharashtra AAAR upholds AAR order holding that the appellant, a public charitable and religious trust registered u/s 12AA of Income Tax Act, is said to be in ‘business’ and therefore attracts provisions of the CGST Act, 2017 and is liable to registration; Upholds AAR’s rejection of appellant’s contention that they are not carrying on any ‘business’ in terms of Section 2(17) of CGST Act and are only engaged in spreading knowledge of Jain religion and spiritua...