Ahmedabad: Blood donation camps may save lives, but they don’t qualify for GST relief. Gujarat Authority for Advance Ruling (AAR) has ruled that organising a blood donation camp does not qualify as a charitable activity for GST exemption. In the same order, however, the authority held that organising yoga camps does fall within the definition of charitable activities and is therefore exempt from GST.The ruling came on an application filed by Sanskar Foundation, a Deesa-based NGO in Banaskantha district, which had sought clarity on whether several welfare and training programmes conducted by it were eligible for GST exemption under the GST Act, 2017.The NGO had raised a series of queries covering activities ranging from mental health programmes and women’s self-defence training to sanitation awareness, de-addiction seminars, yoga camps, blood donation drives and road safety programmes.AAR held that a number of services undertaken under govt-sponsored welfare schemes would be exempt from GST. These included self-defence and arms training for women, skill development programmes, mental health initiatives, de-addiction awareness seminars, and training related to sanitation and cleanliness.On the issue of yoga camps, the authority ruled in favour of the NGO. It said, “The definition of charitable activities include advancement of religion, spirituality or yoga. Since the applicant is registered under section 12AB of the Income Tax Act, and is providing activities by way of conducting yoga camps, which comes under the ambit of charitable activities, the applicant is eligible for exemption from payment of GST in view of Entry No 1 of the Notification No 12/2017- Central Tax (R) dated June 28, 2017.”However, the authority rejected the NGO’s argument that blood donation camps should be treated as preventive healthcare activities and therefore qualify as charitable activity. The foundation had contended that blood donation drives involve health screening, help detect diseases, ensure safe blood supply and promote healthy lifestyles.The authority disagreed and observed, “The pathological examination of blood for transfusion transmissible infections namely HIV/AIDS, hepatitis B, hepatitis C, syphilis, and malaria is conducted as per the National Blood Transfusion Council (NBTC) guidelines, so that infections are not transmitted from the donor to the recipient. Further, other mini-physical check-ups such as blood pressure, pulse rate, body temperature, haemoglobin levels, weight measurement are ancillary to the donation of blood and is basically a safety protocol to protect the donor. It cannot be stretched to be brought under the definition of preventive health. We, therefore, are of the view that organising blood donation camp does not come under the ambit of charitable activities…”
