Breif Issue :

Facts  & Issue Of The Case :

Dream Runners Foundation is a Charitable Trust involved in charitable objects such as Health ca-re, Rural Development, Women Empowerment, Education facility etc , They have stated to have engaged in conducting public charitable activities such as Health care, Rural development, Women empowerment, Education facility etc, either directly or through various public charitable institutions for the common good of the general public of and in India, irrespective of caste, religion, creed, gender and without any motive for profit. The Applicant has sought Advance ruling on the following questions:

1. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST?
2. When the Trust is approved under Sec 12AA of the Income Tax Act 1961 which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?
3.  As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required?
4. Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?

The money collected by the Applicant, from the participant in the Marathon is used for the expenses of organizing the Marathon in terms of paying the registration partner, event management charges, prize money, publicity, other organizing expenses such as T-shirts, banners and other related materials etc. as seen in their balance sheets, The Applicant has claimed that their activities are exempted under Sl. No. 1 of Notification No.12/2017-Central Tax (Rate) dated 28^th  June 2OI7.