In a landmark judgment, the Orissa High Court has reaffirmed that individual legal practitioners are exempt from the levy of service tax and GST for legal services provided under specific conditions. This decision came in the case of Shivananda Ray …
In a significant ruling, the Maharashtra Authority for Advance Ruling (MAAR) has clarified that research and development (R&D) services related to cancer diagnosis do not qualify as “healthcare services” and therefore are not eligible for Goods and Services Tax (GST) …
Meaning of Charitable Activity As per the GST Act, Charitable activities includes, (i) Public health by way of care or counselling of terminally ill persons or persons with severe physical or mental disability, persons afflicted with HIV or AIDS, or …