Ngo receiving grant from csr
This query is : Resolved
Ramchandra Sharma
(Querist)
31 March 2018
Sir, Registered NGO receiving grant under CSR to construct class room and toilets at Government School. This NGO is registered under Income Tax section 12A and GST. My query is- 1. Is this NGo is liable for service tax on grant? (which amount on total grant or excluding construction cost.) 2. NGO should claim input tax (revers charge) on material purchased for that activities? 3. If no any tax liability than which section is applied for exemption?
CA R SEETHARAMAN
(Expert)
02 April 2018
1 No service tax/gst on grant received.
2 GST not applicable on construction cost being 12A registered NGO providing charitable service under education.
2 GST not applicable on construction cost being 12A registered NGO providing charitable service under education.
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Ramchandra Sharma
(Querist)
02 April 2018
So many Thanks sir, As per your opinion I understand that GST is not applicable on Grant so the ngo should not takes reverse charge for under GST.
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