{"id":36244,"date":"2022-04-02T13:14:28","date_gmt":"2022-04-02T07:44:28","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=36244"},"modified":"2024-06-01T15:35:15","modified_gmt":"2024-06-01T10:05:15","slug":"gst-on-renting-of-immovable-property-by-government-to-charitable-institutes","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gst-on-renting-of-immovable-property-by-government-to-charitable-institutes\/","title":{"rendered":"GST on Renting of Immovable Property by Government to Charitable Institutes"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-36248 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1.png\" alt=\"GST on Renting of Immovable Property by Government to Charitable Institutes\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/04\/GST-on-Renting-of-Immovable-Property-by-Government-to-Charitable-Institutes-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The implementation of GST has been hailed as a major tax reform that will unify the entire country for taxation. While this has benefited a variety of industries, the implementation of the GST will have societal ramifications for charities and non-profit organisations. Let&#8217;s have a look at the impact of the GST on Renting of Property by Government to <a href=\"https:\/\/www.cagmc.com\/registration-procedure-of-religious-or-charitable-trusts-institutions\/\">Charitable Institutes<\/a> and non-profits and charity trusts. Goods and Services Tax (GST) would be imposed on charities under the GST Act. This means that GST will be charged on some of the services provided by a charitable trust or an <\/span><a href=\"https:\/\/www.cagmc.com\/ngo-registration\/\"><span style=\"font-weight: 400;\">NGO<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Charitable\"><span style=\"font-weight: 400;\">Charitable Institutes\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Requirements\"><span style=\"font-weight: 400;\">Requirements for exempting a Charitable Trust from GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Activity\"><span style=\"font-weight: 400;\">Charitable Activity under GST<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Applicability\"><span style=\"font-weight: 400;\">Applicability of GST on the functions of the Charitable Institution<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Opinion\"><span style=\"font-weight: 400;\">Opinion of Judiciary<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Endnote\"><span style=\"font-weight: 400;\">Endnote<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Charitable\"><b>Charitable Institutes\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">&#8220;The term &#8216;charity&#8217; connotes benevolence in both thinking and deed. It entails thinking about others rather than oneself.&#8221; Charity is a voluntary donation of money or goods to those in need. Efforts made in groups are always more fruitful. As a result, many Non-Governmental Organizations (NGOs) and non-profit corporations are constantly generating funds for charity purposes all over the world by founding either an institution or a trust.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The efforts of such institutions contribute significantly to the government&#8217;s economic development and social welfare goals. Their outreach and more localised approach aid in identifying those in need and providing assistance. As a result, the Indian government has granted charity organisations a variety of tax incentives and exemptions. The most notable of which is <a href=\"https:\/\/www.cagmc.com\/section12ab-and-section-80g\/\">Section 80G<\/a> of the Income Tax Act, 1961.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All such institutions working for the welfare of the public and as per statute are known as Charitable Institutes.<\/span><\/p>\n<h2 id=\"Requirements\"><b>Requirements for exempting a Charitable Trust from GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A charitable trust or non-profit organisation must meet specific criteria to be exempt from the Goods and Services Tax. The charity <a href=\"https:\/\/www.cagmc.com\/trust-registration\/\">trust<\/a> or non-profit organisation must have registration under Section 12AA of the <\/span><a href=\"https:\/\/www.incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Income\u00a0Tax Act, 1961<\/span><\/a><span style=\"font-weight: 400;\"> and the services it provides must be for a charitable purpose.t<\/span><\/p>\n<h2 id=\" Activity\"><b>Charitable Activity under GST<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Goods and Services Act<\/span><span style=\"font-weight: 400;\"> also establishes the requirements for a charitable activity to be labelled as such and the following activities are considered charity and are GST-free:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services linked to public health, such as<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">End-of-life care or counselling for terminally ill patients or those with severe physical or mental disabilities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">People living with HIV or AIDS;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">People who are addicted to a substance that causes addiction, such as opioids or alcohol.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preventive health, family planning, and HIV infection prevention are all topics that the general public should be aware of.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Religion, spirituality, or yoga advancement;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promotion of educational programmes or skill development for:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Abandoned, orphaned, or homeless children;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Physically or mentally abused and traumatised people; Prisoners; or\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rural residents over 65 years of age.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The environment, especially the watershed, woods, and wildlife, must be preserved.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As a result, if a charitable trust or non-profit organisation does not meet either of the two standards, GST will apply, and the entity will need to <\/span><a href=\"https:\/\/www.cagmc.com\/gst-registration\/\"><span style=\"font-weight: 400;\">register for GST<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 id=\"Applicability\"><b>Applicability of GST on the functions of the Charitable Institution<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If a charitable trust runs training programmes, yoga camps, or other programmes that aren&#8217;t free to participants, it will act as a commercial activity and hence subject to GST. The donation received for such activity will also be subject to <\/span><span style=\"font-weight: 400;\">GST<\/span><span style=\"font-weight: 400;\"> taxation. A charitable entity shall be free from <\/span><span style=\"font-weight: 400;\">GST<\/span><span style=\"font-weight: 400;\"> if it provides instruction or coaching in recreational activities related to arts and culture or sports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If trusts run schools, colleges, or other educational institutions specifically for vacant, parentless, homeless children, physically or mentally abuse victims, prisoners, or people over the age of 65 who live in rural areas, these activities will act as charitable, and the income from such supplies will be GST-free.<\/span><\/p>\n<h2 id=\"Opinion\"><b>Opinion of Judiciary<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Supreme Court of India&#8217;s judgement in Commissioner of Sales Tax Vs Sai Publication Fund (2002) 4 SCC 57; the tax under the Act is payable only on the sales or purchases of taxable goods by a dealer, not on the sales; or purchases of taxable products by everyone.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Facts: The assessee Trust&#8217;s main purpose is to disseminate the message of Shridi&#8217;s Saibaba. It is also indisputable that the Trust distributes books, literature, and other materials bearing Saibaba&#8217;s message at no cost to Saibaba&#8217;s devotees. There is no doubt that the Trust&#8217;s primary and major activity is to promote Saibaba&#8217;s message.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This primary activity does not qualify as &#8220;business&#8221;. The practice of publishing and selling literature, books, and other literature is plainly supplementary; or ancillary to the core activity of spreading the message of Saibaba and is in some ways a means to achieve the purpose of the Trust through which the word of Saibaba.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Trust Deed and the objects make it apparent that the purpose of creation was not with the goal of continuing the business\/occupation of selling or distributing goods. Given this, it is impossible to say that the Trust engages in the business of selling and supplying goods in order to qualify as a &#8220;dealer&#8221; under Section 2(11) of the Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The action carried out by a charity trust in furtherance of the trust&#8217;s object, rather than for profit. As a result of the Supreme Court&#8217;s judgement and the present definitions of &#8216;Business&#8217; and &#8216;Supply&#8217;; it is clear that entities whose primary purpose is philanthropic action cannot act in the capacity of &#8216;business.&#8217;<\/span><\/p>\n<h2 id=\"Endnote\"><b>Endnote<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">There is no trade, commerce, manufacture, profession, vocation, adventure, wage; or any other similar activity because there is no trade, commerce, manufacture, profession, vocation, adventure, wager; or any other similar activity. As a result, the charitable activities of the Charitable Institute do not fall under the concept of &#8216;<\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\">&#8216;. As a result, a Charitable Institute is not a <\/span><span style=\"font-weight: 400;\">Business<\/span><span style=\"font-weight: 400;\"> Entity. However, the subject is almost certainly going to be under litigation. Hence, providing services in the form of renting immovable property to a Charitable Institute by the government is exempt.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The implementation of GST has been hailed as a major tax reform that will unify the entire country for taxation. [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":36248,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST on Renting of Immovable Property by Government to Charitable Institutes<\/title>\n<meta name=\"description\" content=\"Latest Article - GST on Renting of Immovable Property by Government to Charitable Institutes. 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