SGST High Court Cases

GST - Scope of term ‘business’, Supply of goods at lower rate, Liability to register – whether GST Registration is required for medical store run by a Charitable Trust; and whether medical store providing medicines at a lower rate amounts to supply of goods - GST AAAR order held that the petitioner-trust was required to obtain GST Registration for the medical store run by the Trust; and that the medical store providing medicines at a lower rate amounted to supply of goods – petitioner challenges to the impugned AAAR order – HELD – every supplier who falls within ambit of Section 22(1) of the CGST Act has to get himself registered under the Act – the petitioners are selling the medicines, may be at a cheaper rate but for consideration in the course of their business. The submission of the petitioner that such a sale could not said to be a “business” in view of the definition contained in Section 2(17) of the said CGST Act cannot be accepted – any trade or commerce whether or not for a pecuniary benefit, would be included in the term ‘business’ - For the purpose of “business” under Section 2(17) of the Act, it is immaterial whether such a trade or commerce or such activity is for pecuniary benefit or not – the lower authorities have correctly held that the Medical Store run by the Charitable Trust would require GST Registration, and that the Medical Store providing medicines even if supplied at lower rate would amount to supply of goods – the petition is dismissed

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