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M/S. NAGRI EYE RESEARCH FOUNDATION
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
S. J. Vyas
Res. Counsel
Na

Petitioner / Applicant

M/S. NAGRI EYE RESEARCH FOUNDATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date May 19, 2020
Order No.

GUJ/GAAR/R/2020/08

Citation

2020(5) TAXREPLY 2502
Original Order
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ORDER

The applicant vide their application for Advance Ruling has submitted that they are a Charitable Trust and are running a medical store where medicines are given at a lower rate and the motive of the trust is not profit; that under GST law, the taxing provision is in Section 9 which levies tax on intra-state supply of goods or service or both and the scope of supply is defined in Section-7 which is reproduced hereunder: Section-7 (1) for the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) Import of services for a consideration whether or not in the course or furtherance of business; (c) The activities specified in Schedule I, made or agreed to be made without a consideration; and (d) The activities to ....

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