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Exemption

Prakash Tahilramani (12 Points)

25 June 2017

Are charitable hospitals registered with Charity commissioner exempted from
gst?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 25 June 2017

Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST............. are exempted from levy of GST......

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Prakash Tahilramani (12 Points)
Replied 25 June 2017

Is GST registration mandatory even for charitable hospitals, who are exempted from GST?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 25 June 2017

If only charitable activity....... i.e. if totally exempted services provided then no registration would be required.

But many of the services may come under RCM like professional fees paid to unregistered doctors along with any taxable service/trading, ......... that may attract registration liability.