AAAR : Upholds AAR, supply of spiritual products like books, CDs and DVDs by charitable trusts, liable to GST

Maharashtra AAAR upholds order of AAR that 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; Explains that, certain services have been carved out and given special treatment makes it clear that all trade and commerce transaction of selling books, statutes, CDs and DVDs done commercially for considerat...