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For Charitable trust 12AA

Goods and Services Tax - Started By: - Sanjay Chaturvedi - Dated:- 16-4-2018 Last Replied Date:- 17-4-2018 - Our association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below. (advancement of educational programmes or skill development relating to: (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a ru .....

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ed to collect GST on all collection or on any of the above collection. We are Charitable Society registered under 1860. - Reply By Alkesh Jani - The Reply = Sir, Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that services by an entity registered under Section 12AA of Income-tax Act, .....

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table activities means activities relating to - (i) public health by way of, - (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence- forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational .....

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me from the activities other than those mentioned above is taxable. The indicative list of such services could be renting of premises by such entities, grant of sponsorship and advertising, rights during conduct of events/functions etc. Since donation is received for participation, it will be considered commercial activity and it will definitely be covered under the GST. So in my point of view activities mention by you does not fall under the activities mentioned above and GST is applicable. Our .....

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on Charitable and Religious Trusts - Reply By Sanjay Chaturvedi - The Reply = Dear Sir, (Mr. ALKESH JANI) As I understand that you are not clear about our activity - that I again clarify 1) We are Association of Doctors 2) We are exempt under 12AA 3) We have our annual conference where we discuss and enhance our knowledge - which not limited to physically or mentally abused and traumatized persons; persons over the age of 65 years residing in a rural area but cover these topics too, which are co .....

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