Has charity included pay gst, Goods and Services Tax - GST

[Chiran Kumar]

Hello sir ... We are running a non profit organisation under registration of 12AAA, and 80G

My doubt is we are running special school in rented building, so has we should pay GST with rent.. by chance if we payed can we reclaimed it..

I hope you oblige my request..

Thank you..

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Vide Sl. No.1 of Notification No. 12/2017-C.T. (Rate) dated 28.6.2017 as amended 'only

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities is chargeable to Nil rate of tax. Services received by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961 is not exempted. Therefore if the owner of the building charges you gst on the rent payable by you you have to pay the same to the owner of the building.

[DR.MARIAPPAN GOVINDARAJAN]

GST is chargeable.