{"id":232068,"date":"2020-07-10T12:40:05","date_gmt":"2020-07-10T07:10:05","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=232068"},"modified":"2020-07-10T16:11:48","modified_gmt":"2020-07-10T10:41:48","slug":"wb-aar-facilitating-legal-aid-and-other-assistance-to-survivors-of-sexual-violence-not-supply-of-service-charitable-trust-held-not-liable-to-pay-gst-on-such-assistance","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/10\/wb-aar-facilitating-legal-aid-and-other-assistance-to-survivors-of-sexual-violence-not-supply-of-service-charitable-trust-held-not-liable-to-pay-gst-on-such-assistance\/","title":{"rendered":"WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance"},"content":{"rendered":"

West Bengal Authority for Advance Ruling:\u00a0<\/strong>A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and\u00a0 Parthasarathi Dey, Additional Commissioner, SGST, while addressing a matter, with regard to liability of tax on the applicant, held that,<\/span><\/p>\n

\n
\n
\n

Applicant\u2019s activities do not amount to \u2018supply\u2019 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,<\/strong>\u00a0therefore, not liable to pay GST on the activities described.<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n

Applicant in the present application is a charitable trust under Section 12 A of the Income Tax Act, 1961.<\/p>\n

It is involved in extending legal, medical, psychological and financial support to the women and their children surviving violence and abuse along with facilitating training programmes and workshops for the survivors.<\/span><\/p>\n

Applicant in the present application approached the AAR in order to know whether it is liable to pay tax on its activities or not?<\/span><\/p><\/blockquote>\n

The above-stated question is admissible under Section 97(2)(e) and (g) of the GST Act.<\/p>\n

Adding to its submissions, it also states that it does not charge anything on the survivors for the services it extends and the payments for aiding the services are done through donations.<\/p>\n

Observations<\/span><\/h3>\n
\n
\n
\n
\n

Applicant is assisting the women survivors in various ways to get back on their feet. Survivors of sexual and other violence need services like legal aid, medical assistance, and vocational training. <\/span>Recipient of such services is, therefore, not the applicant but the survivor woman.<\/span><\/p>\n<\/blockquote>\n

Hence, the AAR concluded that the applicant makes payments not to the supplier of the services, but as financial support in the form of reimbursement to the recipient survivor. It is, therefore, not liable to pay GST based on reverse charge mechanism on such payments.<\/strong><\/span><\/span><\/p>\n

\n
\n
\n

Applicant does not charge any consideration for facilitating the legal aid and other assistance. Such activities of the applicant, therefore, does not result in \u2018supply\u2019 of service as defined under Section 7 (1) of the GST Act. The applicant is not, therefore, liable to pay tax thereon. <\/em>[Swayam, In Re., 03\/WBAAR\/2020-21, decided on 29-06-2020]<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

West Bengal Authority for Advance Ruling:\u00a0A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and\u00a0 Parthasarathi Dey, Additional Commissioner, SGST, <\/p>\n","protected":false},"author":8808,"featured_media":218013,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[6241,42453,42452,2621],"class_list":["post-232068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-gst","tag-supply-of-services","tag-survivors-of-sexual-and-other-violence","tag-Tax"],"yoast_head":"\nWB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not "supply of service": Charitable trust held not liable to pay GST on such assistance | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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Instant application was filed by the applicant seeking an\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":214308,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/04\/chh-aar-amount-payable-by-supplier-but-incurred-by-service-recipient-is-includible-in-value-of-supply-of-goods-or-services\/","url_meta":{"origin":232068,"position":2},"title":"Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services","author":"Bhumika Indulia","date":"May 4, 2019","format":false,"excerpt":"Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner of CGST and Central Excise, held that a supplier is required to charge GST upon service recipient on the total amount including cost of diesel provided by recipient\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268009,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools\/","url_meta":{"origin":232068,"position":3},"title":"AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools","author":"Editor","date":"June 6, 2022","format":false,"excerpt":"Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by them. Factual Background: The applicant herein is registered under the Goods and\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":277224,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/11\/kaar-who-is-an-electronic-commerce-operator-legal-research-legal-news-updates\/","url_meta":{"origin":232068,"position":4},"title":"Who is an E-Commerce Operator? Karnataka AAR answers","author":"Editor","date":"November 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has held that the applicant, though qualifies the definition of being an e-commerce operator, but it is not the person liable for discharge of tax\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253531,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/02\/gst-4\/","url_meta":{"origin":232068,"position":5},"title":"Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST\u2019s decision","author":"Bhumika Indulia","date":"September 2, 2021","format":false,"excerpt":"Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of State Tax, decided whether reimbursement by Industry Partner to Third Party aggregator of stipend paid to students would attract GST or not. Applicant filed the instant application seeking\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=232068"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/218013"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=232068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=232068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=232068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}