Gst on consideration received by ngo


This query is : Resolved 

08 August 2018 Dear Sir/ Madam,
A NGO which is registered under section 12AA but receiving fees from participants Rs 100 each to attend a personality development training. Whether GST is applicable on the fees received. If yes, whether the exemption limit on turnover of Rs 20,00,000 will be taken into consideration.

08 August 2018 No, as it does not cover under the phrase '' in the course or furtherance of business." contrary views are also welcome.

08 August 2018 Yes, 20 lacs limit applicable.

08 August 2018 But I came across this site https://www.indiafilings.com/learn/gst-charitable-trusts-ngos/
Training programs, camps, yoga programs and other events that are not free for participants conducted by a charitable Trust would be considered a commercial activity, liable for GST. Hence, if a Trusts receives any consideration (donation or otherwise) for any type of program including for arranging residential camps, the same would be liable for taxation under GST.

08 August 2018 Yes I agree with you 20lacs limit applicable.


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