NGO facilitating rehabilitation of the survivors of violence on women not liable to pay GST

NGO facilitating rehabilitation of the survivors of violence on women not liable to pay GST

THE AUTHORITY OF ADVANCE RULING WEST BENGAL

The Question and Ruling as follows : Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST?

RULING

The applicant’s activities do not amount to ‘supply’ of service, neither is it a recipient of the services for which it often provides financial assistance to the women survivors of sexual and other violence. The applicant is, therefore, not liable to pay GST on the activities described in the application. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.