Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
D. Forum
What's New


Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Payment of GST by Charitable Trust, Goods and Services Tax - GST

Issue Id: - 117285
Dated: 18-6-2021
By:- Arunachalam M
Payment of GST by Charitable Trust

  • Contents

Dear Experts,

I request the experts to kindly clarify, whether a Registered Charitable Trust which got 12AA exemption from Income Tax is liable to pay GST on account of constructing a trust building.

Any exemption is available for non payment of the GST to the builder.

An early reply will be helpful in this regard.

Thanks in advance,



Post Reply

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 19-6-2021
By:- Shilpi Jain

No exemption available. Would require to pay GST.

2 Dated: 19-6-2021
By:- Arunachalam M

The Exemption Notification No. 12/2017 (Central Tax Rate) dated 28th June, 2017, it is meant for Supply of Services alone, and not for payment of GST??

3 Dated: 19-6-2021
By:- Krishna Murthy

The above exemption is only with regard to Charitable Activities under taken by the 12AA Trust . In other words the Trust is supplier of service in such a case and the same is exempted. But when the the trust is constructing building then the supplier of works contract service is the person who constructs the building and not the trust. The trust is the recipient of service in this case. Hence, the above exemption is not applicable in the present situation.

4 Dated: 21-6-2021

Exemption is not available. Otherwise also construction service is out of the definition of 'charitable activities' under Para 2-Definitions (r) of the Notification itself.

5 Dated: 22-6-2021

We endorse the views of experts.


Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||