Building Rent

A Charitable Trust registered u/s 12A rent out a building to another society registered u/s 12A for running a recognized school. is Gst applicable on this or not? if yes, what is the rate?
Replies (3)
Quick Summary
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.

Yes it's taxable if it is rented out for business or commerce purpose not for charitable activities & it's rent is more then 10000/- per month.

Kindly refer S.no.1 & 13 of Notification 12/2017 CT (r)
The tenant is an registered society and having registration u/s 12 A of income tax act

here the exemption is not granted as per recepient. but as replied , if supply is for charitable activities & rent is not more than 10000/- pm its exempted.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 August 2026
International Corporate Tax Advisory

Shulke

Bengaluru

CA

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
11 August 2026
Chartered Accountant

Aviv Global Pvt Ltd

Ahmedabad

CA

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details