GST for Trust

GST is applicable on every entity which is doing any business in india, if his turnover in a year from goods or services exceeds Rs.20 Lakhs. Accordingly if trust is doing any business and his total turnover exceeds from Rs. 20lk, GST will be applicable.    

It will be exempt from GST if it is registered u/s 12AA of Income Tax Act.  Refer entry No.1 of the notification:

https://www.cbec.gov.in/htdocs-cbec/gst/Notification12-CGST.pdf
 

Sir,will trust exempt from GST Registration.

Sir can you send the link for notification again. i cannot retrieve it