GST on sponsorship services, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ Ltd. is sponsoring students and paying their school fees to a private school in Mumbai. Is XYZ liable to pay GST under reverse charge on the same under the head ‘Sponsorship Services’?

Posts / Replies

[Padmanathan Kollengode]

paying school fee to students by a Private Limited Company will not qualify as "Services provided by way of sponsorship to any body corporate or partnership firm" and hence will not attract GST under RCM.

[Kaustubh Karandikar]

thanks padmanathan ji for your valuable advice

[Ganeshan Kalyani]

Refer entry no.4 of Notification no. 13/2017-CTR dated 28.06.2017

[Shilpi Jain]

This is more like a donation. No liability