Case of Sanskar Foundation, AAR Gujarat Ruling Dated 24thJune 2026. AAR held that exemption under CGST Notification 12/2017 must be examined independently for each activity with strict reference to the conditions prescribed under the relevant exemption entry. It ruled that services rendered under the National Mental Health Programme, yoga camps, de-addiction awareness programmes, and cleaning and sanitation awareness programmes qualified as charitable activities under Entry 1, subject to the applicant possessing a valid registration under Section 12AB of the Income Tax Act.
— It further held that self-defence training conducted under Gujarat Police, the Suraksha Setu Programme, Government schools, vocational training at Kasturba Gandhi Balika Vidyalayas, and artisan training under the Pradhan Mantri Vishwakarma Scheme were exempt under Entry 72 since the services were supplied under Government training programmes substantially funded by the Central or State Government.
—However, exemption was denied for training under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana because the applicant was not a recognised Project Implementation Agency as required under Entry 71. It also declined to rule on vocational training, computer training, ITI training and agricultural extension services due to the absence of supporting work orders and sufficient factual material. It also held that blood donation camps and road safety training did not fall within the statutory definition of “charitable activities” or “preventive health” under Entry 1 and, therefore, were not eligible for GST exemption.