{"id":275502,"date":"2022-10-13T11:00:30","date_gmt":"2022-10-13T05:30:30","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=275502"},"modified":"2022-10-13T11:00:30","modified_gmt":"2022-10-13T05:30:30","slug":"maharashtra-appellate-authority-for-advance-ruling-consideration-supply-subsidy-cgst-mgst-gst-appeal-one-stop-crises-centre-scheme-charitable-activities-destitute-women-domestic-violence-legal-r","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/13\/maharashtra-appellate-authority-for-advance-ruling-consideration-supply-subsidy-cgst-mgst-gst-appeal-one-stop-crises-centre-scheme-charitable-activities-destitute-women-domestic-violence-legal-r\/","title":{"rendered":"Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling"},"content":{"rendered":"
\n

   <\/p>\n

Appellate Authority for Advance Ruling (Maharashtra)<\/b>: In an appeal filed under Section 100<\/a> of the Central Goods and Services Tax Act, 2017<\/a> (‘CGST’) and the Maharashtra Goods and Services Tax Act, 2017<\/a> (‘MGST’) being aggrieved by the advance ruling passed by the Maharashtra Authority of Advance Ruling (MAAR), the two-member bench of Ashok Kumar Mehta and Rajeev Kumar Mital while setting aside the ruling passed by the MAAR, held that since the impugned activities undertaken by the appellant are not construed as “supply” in terms of section 7(1)(a)<\/a> of the CGST Act, 2017<\/a> the reimbursement amount paid by the Maharashtra Government to the appellant for undertaking the activities specified under “One stop Crises Centre Scheme” floated by the Central Government, will not be subject to the levy of GST.<\/p>\n

The appellant is a charitable trust registered under Maharashtra Public Charitable Trust Act, 1950 and undertakes services to orphans and homeless children by way of providing shelter, education, guidance, clothing, food and health, on behalf of the Women & Child Development Ministry of Government of Maharashtra. Further, the trust also renders services under “One stop crises centre” scheme introduced by the said Ministry to destitute women who are litigating divorce, or homeless, or the victims of domestic violence. Under the “One Stop Crises Centre” Scheme the appellant was selected as an implementation agency and a grant of amount up to Rs. 2,00,000\/- per month was approved under the said scheme, wherein the trust will only act as an implementing agency and will use the grant amount in a specified manner. Since the appellant was not sure of the GST applicability of the “One Stop Crises Centre”, an application was made with the Maharashtra Authority of Advance Ruling (MAAR) for the purpose of ensuring if the aforementioned transactions are liable to GST or not. The MAAR passed an order confirming the GST applicability on the impugned transactions.<\/p>\n

The issues before the Appellate Authority are:<\/p>\n