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)

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%).

---

E-Magazine on GST Update in Hindi or English

Subscription for Online Publication

for Any Query and Complaint Call- 08386982822, and Send What’s App Massage-08386982822, 08114437536 E- Mail ID- legaltaxguru.com@gmail.com, legaltaxguruhosting@gmail.com

Subscription Rates (Hindi)

YEAR	PRICE	Click For Subscription(After Payment Send Receipt on What’s App Number- 8386982822 )
1 Year	300/-	Subscribe
2 Year	500/-	Subscribe

Bank Option only 2 Year

Name- LTG Publication Pvt Ltd

Bank- IDBI Bank Ltd

Account Number:- 1278102000010362

IFSC Code- IBKL0001278

Branch:- A-8, Central SPI, Vidhyadhar Nagar, Jaipur Raasthan-302039

After Payment Share Receipt – 8386982822 with Name and Mail ID

Download Free (Hindi)

Download मासिक पत्रिका सितंबर-2021 Download Free (Hindi)Download मासिक पत्रिका सितंबर-2021 Use Password:-Ltgsephindi21 Download

Subscription Rates (English)

YEAR	PRICE	Click For Subscription (After Payment Send Receipt on What’s App Number- 8386982822 )
1 Year	250/-	Subscribe
2 Year	450/-	Subscribe

Download Free (English)

Download GST MAGAZINE UPDATE MONTH OF APRIL-MAY 2021 (PART-II)-Use Password- Ltgmay@1234	Download
(Composition Scheme Special ) GST E-Magazine in English Sample	Download