Educational institute

This discussion addresses whether an educational trust registered under 12A is liable for GST on rental income from shops. The core question is whether GST applies when rental income exceeds ₹20 lakh, even for non-profit organisations. It's confirmed that GST is applicable in such cases. A further point of clarification is whether excluding refundable security deposits, which would bring the taxable rental income below ₹20 lakh, exempts the trust from GST registration.