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GST Applicability - Specific Donations, Goods and Services Tax - GST

Issue Id: - 117017
Dated: 18-2-2021
By:- Ethirajan Parthasarathy
GST Applicability - Specific Donations

  • Contents

A charitable organization (Sec 12AA registered) is engaged in Annadhanam.

It has extended facility of donor specifying a day of his choice (say birthday etc) on which annadhanam is done at old age home, orphan children home etc.

Will such donation received with specific instruction that Annadhanam be done on specific day suffers GST.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 18-2-2021
By:- Rajagopalan Ranganathan

Sir,

The donor give the donation for feeding inmates of old age home and orphan children. Since no consideration is charged on the old age home and orphan children home the food is supplied without consideration. since there is no consideration no gst is payable on the donation. However the person who supples the food on behaf of the donar will charge gst on the value of supply from the donar since the supplier supplies the foods on behaf of the donar as an agent of the donar.


2 Dated: 18-2-2021
By:- KASTURI SETHI

Yes. I am also of the same view.


3 Dated: 23-2-2021
By:- Ganeshan Kalyani

I too of the same view. Since, there is no consideration there is no GST.


1

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