Activities of Vikram A Sarabhai Community Science Centre are liable to GST since they are outside the ambit of exemptions.


Quick Summary
The Gujarat Authority for Advance Ruling has determined that the activities of the Vikram A Sarabhai Community Science Centre are subject to Goods and Services Tax (GST). The centre, established to foster scientific temper and innovative learning among students, does not fall under any GST exemptions. Therefore, its operations are liable for GST registration and payment.

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

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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