Goods And Services Tax On Religious And Charitable Institutions

Authors: Dr. Gagandeep Singh

Abstract: – Compared to the pre-GST tax regime, different business organizations have encountered distinct challenges since the implementation of the Goods and Services Tax. As per Bibliometric Analysis with VOS Viewer software, it has been found that research on religious and charitable institutions has declined, indicating a need for further research. Contrary to it studies related to Sikh religion has been increased during last eight years. Present paper has been focused upon different conflicts raised by different institutions in these regards and clarifications made by different notifications from time to time by Government.

DOI: https://doi.org/10.5281/zenodo.17019885