Levy of GST

This query is : Resolved

RITESH BAMNOTE (Querist)
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07 December 2019 Charitable Trust Is Register u/s 12AA of Income-tax Act & Providing following services to students & others are liable for GST
1) Swimming 2) Aerobics 3) Health center(Gym) 4) Gymnasium 5) Hostel facility & mess 6) Summer Camp 7) Physiotherapy 8) Naturopathy 9) membership fees etc

also, provide any case law or entry number of exemption if applicable

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 December 2019 GST applicable on the above services provided as it will not fall under charitable activities.

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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07 December 2019 Understood that the school got registration under section 12AA of Income Tax Act,19, hope it is a recognized school as it has been granted 12A registration.

If you are charging only tuition fee, Hostel & Canteen, tranportation, if no extra fee collected for facility services like gym etc nothing is taxable if they are received from students.

If charged separately , For students / teachers Hostel facility and Mess is exempted , if summer camp is meant for all students of the school then it may also be exempted. All other services are taxable.

For others, all the services are taxable, they would be considered a commercial activity, liable for GST.