Breif Issue :

Issues And Facts Of the Case:

Whether the activities performed by the Association are covered under the definition of Charitable Activities as defined under clause 2(r) of N/N 12/2017 CT(Rate) dated 28.06.2017, thereby covering its activities under SI. No. 1 of the same notification, implying Nil Rate of GST on such activities.

1. World Researchers Association is an international not for profit company incorporated under section 8 of Companies Act, 2013 & registered U/s. 12AA of the Income Tax Act, 1961.
2. Applicant is engaged in activities of performing, publishing and promotion of Research in the fields of Life Sciences, Physical Sciences, Environmental Sciences, Earth Sciences, Disasters, Engineering and Technology, Management and Commerce, Food, Agriculture and Veterinary Sciences, Cosmetics Sciences, Synergy, Medical Sciences, Pharmaceutical Sciences, Education, Nutrition, Health, Social Sciences, Arts and Humanities, Law, Sports Sciences, Spiritual Sciences, Yoga, Advanced Computing and Robotics, Languages and many more.
3. As per N/N 12/2017 CT(Rate) dated 28.06.2017, services by an entity registered under section 12AA of the Income Tax Act, 1961 by way of charitable activities are liable for Nil Rated GST.  (iv) Preservation of environment including watershed, forests and wildlife
4. Activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charitable Activity under N/N 12/2017 CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act.