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GST on Donation

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..... Donations received by NGOs without any condition attached, should not attract GST since NGO does not render any supply to the Donar. But there is a view that the above interpretation, is negated by the decision of AAR Maharashtra in the case of Shrimad Raj Chandra Adhyatmik Satsang Sadhana Kendra. Experts view on the above is solicited. - Reply By KASTURI SETHI - The Reply = Applicability .....

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..... of GST on donation depends upon so many factors. So it is case to case. Read the following : GST on Charitable and Religious Trusts - C.B.E. C. Flyer No. 39, dated 1-1-2018 - Reply By KASTURI SETHI - The Reply = Dear Querist, In the judgement mentioned by you, the Religious Institution/Trust is engaged in the Commercial Activity also . The decision of AAR, Maharashtra is .....

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..... very much clear with evidence. - Reply By Yash Jain - The Reply = Dear Sir, The Question framed is not in line with Judgement. In judgement it is stated that Commerical Activites as being undertaken by Trust is Subject to GST and is payable. The had raised 4 Question (Refer the Last page of the Order, and in none of the Question is the word Donation ) As for donation, it is giving / offeri .....

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..... ng without expecting anything in return. So the question of having GST on Donation prima facie will not arise, as donation is not against any Supply and nor is it a Consideration Regards - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I concur with the views of Shri Yash. - GST on Donation - Query Started By: - Ethirajan Parthasarathy Dated:- 5-9-2018 Goods and Services Tax - GST - Got .....

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..... 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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