GST inplications on charitable trust

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we run a charitable trust in which we provide rooms to the pilgrims and the rent of the rooms start from 700 for 2 beded room to 2500 for a 8 beded room
our total revenue per annum from rent crosses 30 lakhs in which 80 percent or approx 24 lakhs are received by revenue of 2 beded rooms and rest from the others
the trust dosen't have any other income source

my question is

1.Are charitable trust are exempted from GST

2.room rent below 1000 per day are exempeted from GST, Is it true

3.if it is true, can we calculate the revenue received from this rooms below 1000 per day which amounts to 80% of total revenue as exempt and revenue above 1000 per day diffrent which is below the exemption limit of 20 lakhs

Awaiting the reply

Thanks in Advance
Replies (3)
Yes services by an entity registered under section 12AA by way of 4 defined charitable activities is exempted from GST BY CHAPTER 99 SL. NO 1.......yes renting of precincts of a religious place meant for general public owned by a 12AA entity renting of rooms where charges are Rs. 1000 upto per day is exempted under Gst Entry No 13
But aggregate turnover also includes exempted turnover... So ur total turnover is 30 Lakhs and liable to GST registration
Yes... I agreed to Mr Divakar...

As per aggregate turn over required GST Registration.


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