Payment of GST by Charitable Trust

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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, Regards, ArunachalamM - Reply By Shilpi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Jain - The Reply = No exemption available. Would require to pay GST. - Reply By Arunachalam M - The Reply = 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?? - Reply By Krishna Murthy - The Reply = The above exemption is only with regard to Charitable Activities under taken by the 12AA T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rust . 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. - Reply By KASTURI SETHI - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Reply = 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. - Reply By YAGAY andSUN - The Reply = We endorse the views of experts. - Payment of GST by Charitable Trust - Query Started By: - Arunachalam M Dated:- 18-6-2021 Goods and Services Tax - GST - Got 5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X