In the case of Jayshankar Gramin Va Adivasi Vikas Sanstha Sangamner, the Maharashtra Bench of AAR ruled that GST will be applicable on state and central government grants received by Trust. Similarly, GST will be applicable to donations. If the purpose of the donation is philanthropic and leads to no commercial gains is not an advertisement, then it would not attract GST.
Since it is ruling by AAR , whether it will be applicable to all trusts or only to applicant
Archana Patil
CAclubindia
