GST Exemption Rules for Charitable Trusts: Section 12AA Services Exempt; Non-Charitable Activities Taxable

The GST law for charitable and religious trusts, derived from previous service tax provisions, exempts certain services under specific conditions. Services by entities registered under Section 12AA of the Income-tax Act, related to charitable activities like public health, education, and environmental preservation, are exempt from GST. However, services not defined as charitable, such as advertising or event admissions, are taxable. Renting religious premises is exempt if charges are below set thresholds. Educational and healthcare services by trusts are generally exempt, while other services like accommodation or food supply may incur GST. Importantly, services to trusts are taxable unless explicitly exempted.

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