Exemption from GST — The Applicant is carrying out activities of promotion of research in the field of various sciences, Yoga, Advanced Computing and Robotics, Languages and many more and performing & publishing of online research journals. The applicant sought advance ruling on the question; whether the activities performed by the Association are covered under the definition of Charitable Activities. The Authority ruled out that the activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charitable Activity under Notification No.12/2017-CT (Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act. — World Researchers Associations, In Re… [2019] 16 TAXLOK.COM 197 (AAR-Madhya Pradesh)