FA, 2020 amendment increasing...
Fact of the Case
The applicant Science Centre was established by India's renowned Scientist, Dr. Vikram Sarabhai to inculcate scientific temper among the students at young age and registered as "Charitable Education Trust" under section 12AA of the Income-tax Act, 1961.
It was engaged in developing and conducting mobile science exhibitions, facilitating schools in developing science activity center and science playground, conducting science-based events, workshops, programs etc. It filed a request for advance judgment to determine applicability of GST on activities carried out by it.
The Authority for Advance Ruling noted that services provided by an institution to students, faculty and staff would be exempt.
However, the applicant would be undertaking various innovative programs for improving the quality of science education, its popularization and building a scientific temper.
Therefore, it would not be treated as an educational institution and would not at all be exempted from any activity undertaken by it. Therefore, GST would apply to activities carried out by the applicant.
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