Activities of Vikram A Sarabhai Community Science Centre are liable to GST since they are outside the ambit of exemptions.
Last updated: 20 January 2021
Court :
Gujrat AAR
Brief :
Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its popularization and building scientific temper.
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/48/2020
GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/48/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/73)
Date: 30.07.2020
Name and address of the applicant :Vikram A Sarabhai Community Science Centre, Opp. Gujarat University, Navrangpura, Ahmedabad, Gujarat- 380009
GSTIN of the applicant :24AAATV7437J1Z6
Date of application : 31.12.2018
Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. : (f) Whether applicant is required to be registered under this Act.
Date of Personal Hearing : 09.07.2020 (through Video Conferencing)
Present for the applicant : Shri Harish V Panchal
B R I E F FA C T S:
Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its popularization and building scientific temper.
2. The applicant further submitted that there is a great need to inculcate scientific temper among the students at young age for technological progress of this country. Scientific temper is an intrinsic quality which has to be imbibed and not merely imparted. It has to be an inherent quality in our young minds and it should be cultivated in them as a fun filled, enjoyable and lasting experience rather than just as a curriculum-based approach.
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