Building Rent

This discussion explores whether Goods and Services Tax (GST) applies when a Charitable Trust, registered under Section 12A, rents out a building to another 12A registered society for running a school. The consensus is that GST is applicable if the rent is for business or commercial purposes and exceeds £10,000 per month, referencing specific GST notifications. However, exemptions may apply if the supply is for charitable activities and the rent is £10,000 or less per month.