AAR: No GST on provisioning of shelter to abandoned/orphaned children, receipt of adoption fee

Maharashtra AAR holds that activities undertaken by the applicant of providing shelter to abandoned, orphaned or homeless children and facilitating the adoption of the children by adoptive parents are in nature of “charitable activities”; Notes that same consists of advancement of educational programmes or skill development relating to abandoned, orphaned or homeless children which is clearly covered under Serial No. 1 of Notification No. 12/2017- CT (Rate) dated June 28,...