AAR: Promotion of Research and Publishing of online research journal, not exempt as 'charitable activities'

Madhya Pradesh AAR holds that promotion of research and publishing of online research journal is not a ‘charitable activity’ contemplated in the Exemption Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017; A conjoint reading of activities covered by Notification and activities performed show that said activities are not contemplated in the exemption entry since they do not fall under care or counselling or spreading public awareness or advancement of religi...