Gst on consideration received by ngo

This query is : Resolved

Monika Gupta (Querist)
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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.

CA Vijay Kumar Gupta

CA Vijay Kumar Gupta (Expert)
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08 August 2018 No, as it does not cover under the phrase '' in the course or furtherance of business." contrary views are also welcome.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 August 2018 Yes, 20 lacs limit applicable.

Monika Gupta

Monika Gupta (Querist)
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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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 August 2018 Yes I agree with you 20lacs limit applicable.

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