AAR: Financial assistance/legal aid to women survivors not ‘supply’

West Bengal AAR holds applicant’s activity of ‘providing legal aid, medical assistance, and vocational training to women survivors of sexual and other violence’ does not amount to ‘supply’ of service; Asserts that applicant does not charge any consideration for facilitating the said activities and thus same do not result in ‘supply’ of service as per section 7 (1) of the GST Act; Clarifies that the applicant makes payments not to the supplier of the services, bu...