GST APPLICABILITY

Society registered under society act1860 but not 12A . Society provide hotel management course and training for 6 months, In this case GST APPLICABLE .
Replies (3)
yes, GST is applicable on society. As per sec 2(84) of CGST Act, person includes society as defined under Societies Registration Act,1860.
Where society provide management training services for consideration, it requires to get registered himself under GST and it requires to comply all the provision of GST.
2(84) definition of persons but not say applicable in this case it's training for employment and not for profit it totally social work.
If society is providing hotel management course & training Free of cost & not charging anything for the same then Its exempted ,.. Else GST is applicable

as per section 2(17)(e) of the CGST Act, 2017provision by a club, association, society, or any such body (for a subscripttion or any other consideration) of the facilities or benefits to its members is deemed to be a business.
And kindly refer the defination of Business as per section 2(17) CGST Act

As per Section 7 expression “supply” includes––
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;

So as per above mention sections it considered as business activity hence taxable & GST is applicable

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