{"id":18238,"date":"2021-10-11T16:14:47","date_gmt":"2021-10-11T10:44:47","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=18238"},"modified":"2024-06-03T11:40:12","modified_gmt":"2024-06-03T06:10:12","slug":"gst-on-charitable-and-religious-trust","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gst-on-charitable-and-religious-trust\/","title":{"rendered":"GST on Charitable and Religious Trust"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-18246 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1.png\" alt=\"GST on Charitable and Religious Trust\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/GST-on-Charitable-and-Religious-Trust-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The provisions of taxation of Charitable and Religious <a href=\"https:\/\/www.cagmc.com\/what-is-trust-company\/\">Trust<\/a> are similar to the provisions as were in the Service Tax. There are some activities by charitable trust which are non-taxable. Also there are some activities that are taxable. Today in this article we will discuss the topic of GST on charitable and religious trust. So let\u2019s start.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><strong>Table of Contents<\/strong><\/p>\n<ul>\n<li><a href=\"#GST\">GST on Charitable and Religious Trusts- Applicable or Not ?<\/a><\/li>\n<li><a href=\"#Categories\">Categories of services provided by Charitable and Religious Trusts<\/a><\/li>\n<li><a href=\"#Pre\">Pre-Requisites for getting exemption from GST<\/a><\/li>\n<li><a href=\"#Taxable\">Taxable and Non-Taxable Services\/Supplies on the basis of type of organization<\/a><\/li>\n<li><a href=\"#Charitable\">GST on Charitable and Religious Trusts-Other Relevant Points<\/a><\/li>\n<li id=\"GST\"><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>GST on Charitable and Religious Trusts- Applicable or Not?\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under any tax law, taxability of any particular thing is determined on basis of definitions in the law. The definitions of the terms- Business, Consideration, Taxable Person, and Supply are relevant for determining taxation under <a href=\"https:\/\/www.cagmc.com\/gst-registration\/\">GST<\/a>. However, on reading them together one will conclude, that the supplies by a charitable <a href=\"https:\/\/www.cagmc.com\/trust-registration\/\">trust<\/a> are taxable.<\/span><\/p>\n<p id=\"Categories\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, this defeats the very purpose of a charitable or religious trust. So, just like Service Tax Act government gave specific notifications to give exemptions to the supplies\/services given by a <a href=\"https:\/\/www.cagmc.com\/charitable-trust-income-tax-exemptions-registration-return-filing\/\">charitable trust<\/a>. Now, let us discuss these notifications.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Categories of services provided by Charitable and Religious Trusts<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The notification no.12\/2017-Central Tax (Rate) dated 28<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> June, 2017 was announced. According to it \u201cServices by an entity registered under Section 12AA of Income Tax Act, 1961 by way of \u201ccharitable activities\u201d are exempt from whole of the GST. The definition of \u201cCharitable Activities\u201d is as follows:-<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public Health<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advancement of Religion, Spirituality or Yoga<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advancement of Educational Programs or Skill development<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preservation of Environment including watershed, forests and wildlife.<\/span><\/li>\n<\/ol>\n<p id=\"Pre\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Now, the notification also clarifies that all services provided by these trusts are not exempt. Now, we will understand that what the taxable and non-taxable services by these trusts are.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Pre-Requisites for getting exemption from GST<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per notification the services supplied by a religious or charitable trust will be exempt only if-<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The trust is registered under section 12AA of the Income-Tax Act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services or activities by the entity by way of charitable activities are listed in the notification.<\/span><\/li>\n<\/ul>\n<p id=\"Taxable\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So, services other than those satisfying the above conditions will be taxable. Now, let us what are the various taxable and non-taxable services for charitable and religious trust.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Taxable and Non-Taxable Services\/Supplies on the basis of type of organization<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">We have discussed the broad categories of the services provided by <a href=\"https:\/\/www.cagmc.com\/registration-procedure-of-religious-or-charitable-trusts-institutions\/\">Charitable and Religious Trusts<\/a>. Now, let us see under these categories what services will be taxable and what will be non-taxable. Please understand that the list discussed may not be exhaustive but contains the most common transactions by these type of trusts-<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td><b>Category of Supply<\/b><\/td>\n<td><b>Non-Taxable Supply<\/b><\/td>\n<td><b>Taxable Supply<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Public health<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1. Care and counselling of<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Terminally ill persons with severe physical or mental disability.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persons affected with\u00a0 \u00a0 HIV\/AIDS<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persons addicted to drugs or alcohol\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.Public awareness of preventive health, family planning or prevention of HIV infection.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Following are also exempt-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health care services by a clinical establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Authorised medical professional or paramedics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services for transportation of a patient in ambulance.<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receipts from renting of shops, auditorium etc. on rent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplying foods and beverages, lodging to attendants.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services other than those specifically exempt.<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Religion, Spirituality or Yoga<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1. Conducting a religious ceremony.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2. Renting of precincts for general public.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For Rooms- Rental should be less than Rs.1000\/day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For Halls etc. &#8211;\u00a0 Rental should be less than Rs.1000\/day<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For Shops etc. &#8211; Rental should be less than Rs.10, 000\/month.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3. Arranging Yoga and meditation camps. Fees for the same will be exempt.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1. Where rent received for-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rooms exceeds Rs.1000 per day<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Halls exceeds Rs.10000 per day<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shops exceeds Rs.10, 000 per month.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2. Collection of parking charges.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Money taken for allowing advertisements on the premises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4. Activities of holding fitness camps, aerobics etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5. Any other services other than specifically exempt.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Educational program and Skill Development<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1. Providing education or skill development to\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Abandoned, orphaned or homeless children.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Physically or mentally abused or traumatized persons.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prisoners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persons aged 65 years and above residing in a rural area.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2. Services like training, dance, music, painting, literary activities drama etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. No GST applicable on activities of public libraries.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services other than specifically exempt<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Preservation of Environment including watershed, forests and wildlife<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Activities carried out for preservation of environment. This includes the preservation of watershed, forests and wildlife.<\/span><\/td>\n<td id=\"Charitable\"><span style=\"font-weight: 400;\">Services other than specifically exempt<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>GST on Charitable and Religious Trusts-Other Relevant Points<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Now, in this part we will discuss certain other aspects of GST on charitable and religious trusts-<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Import of Services<\/strong><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><span style=\"font-weight: 400;\"> As per notification, a charitable trust need not pay GST under <a href=\"https:\/\/www.cagmc.com\/reverse-charge-mechanism-rcm-applicability-on-various-services-under-gst\/\">Reverse Charge Mechanism<\/a> for imports. However, such import should be for purpose of providing charitable activities.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax however will be applicable in <a href=\"https:\/\/taxguru.in\/goods-and-service-tax\/oidar-services-gst.html\" target=\"_blank\" rel=\"noopener\">OIDAR services<\/a>. OIDAR stands foronline information and database access or retrieval services. However, compliance is not on charitable trust.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>GST on services provided to Charitable\/Religious Trust- <\/strong><span style=\"font-weight: 400;\">\u00a0\u00a0Unless covered under any specific exemption, all services provided to Charitable Trust will be liable to tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>GST on supply of goods by Charitable\/Religious Trust- <\/strong><span style=\"font-weight: 400;\">\u00a0All goods ,other than those specifically exempt, supplied by a charitable trust in exchange of consideration even a donation are liable to tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Services by and to Educational Institutions- <\/strong><span style=\"font-weight: 400;\">Services provided by an educational institution to its students, faculty and staff are exempt. Following services if provided to an educational institute are exempt-<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transportation of students, faculty or staff.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Catering service including any mid-day meal scheme sponsored by the government.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security or cleaning or house-keeping services in such educational institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services relating to admission to such institution or examination.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For this purpose, educational institution means the institution that provides following services-<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-School education and education up to higher secondary or equivalent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Education for an approved vocational course or for obtaining a qualification recognized by any law.<\/span><\/li>\n<\/ul>\n<ul id=\"Conclusion\" style=\"text-align: justify;\"><\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In above article we discussed GST on Charitable and Religious Trusts. The crux of the above provisions is that exemption or relaxation is given only for primary activities of Charitable\/Religious Trusts. The activities that are ancillary to these primary activities are brought under the ambit of tax. In practical scenario, applying these provisions becomes difficult sometimes. In case of doubts or queries please get in touch with our team. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The provisions of taxation of Charitable and Religious Trust are similar to the provisions as were in the Service Tax. 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