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Services exempted from gst

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(Querist)
24 January 2019 Respected Sir

Is GST applicable to Government Territory body or Statutory body which came into existence from Advocate Act ?

Such body is not a profit making organisation and donates funds. Is GST applicable to that body?
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Rajesh Kumar

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Rajesh Kumar (Expert)
27 January 2019 As per clarifications given by CBEC, such regulatory bodies are not "Government" within the meaning of GST laws. Profit motive is irrelevant for the determination of GST. GST shall be applicable.

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