MAH/AAAR/SS-RJ/14/2018-19 of M/sShrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
GST AAARMAH/AAAR/SS-RJ/14/2018-19
Case brief
from the order text
What is this about?
M/sShrimad Rajchandra Adhyatmik Satsang…
Case summary
From the record, as published by the registry
Recorded against
The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the activities carried out by them would fall under the definition of business as defined under the Section 2(17) of the CGST Act, 201, and accordingly, they are liable for registration under the provisions of the CGST Act, 2017 and the MGST Act, 2017. The Appellate Authority further observed that the sale of spiritual products which are incidental and ancillary to main charitable object of the appellant can be said to be