GST on NGO, Goods and Services Tax - GST

[Ethirajan Parthasarathy]

A charitable organization is engaged in doing Annadhana. This activity is not included in the definition of charitable activity as defined in GST Law. In this circumstance, is there any GST liability on donations received. If not, what could be the receipt by the said NGO which will be subject to GST.

Posts / Replies

[YAGAY andSUN]

https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter39.pdf;jsessionid=6F3348E485992EC28F040C1ED08EAE7F

[KASTURI SETHI]

In addition to the reply given by M/s.Yagay and Sun, Sir, also go through the following decision of AAR, Maharashtra. In this an NGO received donation for preservation of environment. This may help you.

2019 (23) G.S.T.L. 310 (A.A.R. - GST) = 2019 (3) TMI 1121 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA IN RE : ECOSAN SERVICES FOUNDATION