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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Classification of supply - supply or goods or supply of services ...


Non-profit's charity collections deemed taxable under GST Act; registration required for providing taxable supplies to members.

February 25, 2022

Case Laws     GST     AAR

Classification of supply - supply or goods or supply of services - the activities rendered by the applicant to its members - amount collected by rotary is pooled together only for the sole purpose of charity and humanitarian activities for the most needed ones and requisite meeting and administration expenses without any profit motive - The applicant is liable to be registered under the GST Act, as they are providing taxable supplies. - AAR

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