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GST - Charitable Organisation, Goods and Services Tax - GST

Issue Id: - 114772
Dated: 18-3-2019
By:- Ethirajan Parthasarathy

GST - Charitable Organisation


  • Contents

Notification No. 12/2017 Central Tax (Rate) dt: 28/06/2017, which exempts charitable organizations from GST Law is applicable to organizations Registered u/s 12AA of IT Act 1961.

Section 12AA has come into force w.e.f 01/04/1997

There are older, organizations who are registered u/s 12A of Income Tax Act.

Will this notification apply to such organizations also.

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 19-3-2019
By:- KASTURI SETHI

No exemption is admissible to organisation registered under Section 12A of Income Tax Act. The GST department will strictly adhere to Section 12AA only.


2 Dated: 21-3-2019
By:- DR.MARIAPPAN GOVINDARAJAN

Section 12AA prescribes the procedure for registration of trust. Section 12A provides the conditions for registration of trust. Section 12A (2) provides that the registration of trust after 2007 section 11 and section 12 shall be applicable.


Page: 1

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