Case Name: Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AAR
Maharashtra)

MAHARASHTRA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX

Case Name: Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AAR Maharashtra)
Appeal Number: Advance Ruling No. GST-ARA-97/2019-20/B-91
Date of Judgement/Order: 10/11/2021

ORDER
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the
Maharashtra Goods and Services Tax Act, 2017)

Case-Name-Jayshankar Gramin Va Adivasi Vikas Sanstha

For reasons as discussed in the body of the order, the questions are answered thus-

Question 1: – Whether applicant is required to obtain registration under the Maharashtra Goods and Service Tax Act, 2017?

Answer: – Answered in the affirmative.

Question 2: – If answer to above question is affirmative, whether the applicant is liable to pay GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government.

Answer: – Answered in the affirmative in cases of grants received. In case of donations, if the gift or donation is made to a charitable organization; the payment has the character of gift or donation and the purpose is philanthropic (i.e., it leads to no commercial gain) and not advertisement, then GST is not leviable. In all other cases GST is leviable.

Question 3: – If answer to above question 2. is affirmative, what will be the rate at which the GST would be charged.

Answer- GST would be charged @18% (CGST 9% and SGST/UTGST 9%/IGST 18%).

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