GST applicabilty on Charitable Trust Educational Institution

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..... GST applicabilty on Charitable Trust Educational Institution
Query (Issue) Started By: - CAPurnima Bothra Dated:- 13-7-2018 Last Reply Date:- 14-7-2018 Goods and Services Tax - GST
Got 3 Replies
GST
Request you to suggest if GST is applicable on hostel accommodation and mess facility provided to student within campus by charitable trust (but not providing charitable activities)reg u/s .....

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..... 12AA of income tax act.This trust is basically running various colleges.GST is not applicable on various courses for provided by these colleges as they are affiliated with government universities i.e qualification recognized by any law for the time being in force.But what about GST applicability on other services provided by it? Reply By KASTURI SETHI: The Reply: Only registration under Section .....

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..... 12AA of the Income Tax Act does not make an assessee eligible for exemption.If any activity carried out by the Charitable Trust is commercial, that is liable to GST unless otherwise specifically exempted. Reply By KASTURI SETHI: The Reply: For more clarification read C.B.E. & C. Flyer No. 39, dated 1-1-2018. Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Sl. No. 80 of Notifi .....

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..... cation No. 12/2017- Central Tax (Rate) dated 28.6.2017 as amended "Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. falling under heading No. 9996 are exempt from payment of gst. All other services provided by charitable entities registered under sect .....

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..... ion 12AA of the Income-tax Act are liable to gst. Similarly according to Sl. No. 83 of Notification No. 9/2017-Integrated Tax (Rate) dated 28.6.2017 as amended the above mentioned services provided by charitable entities registered under section 12AA of the Income-tax Act are exempt from payment of igst. All other services provided by charitable entities registered under section 12AA of the Incom .....

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..... e-tax Act are liable to igst. sl. No.
Discussion Forum - Knowledge Sharing .....

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