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GST Treatment for Sponsorship Received By AOP

23 May 2023

what is the treatment when a Registered Society (AOP ) Received sponsorship from a Pvt limited company or any person , when the AOP is Registered with GST and When the AOP is not Registered with GST

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3 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 24 May 2023

There is nothing to do with whether Recipient is registered or Not .

Yes in term of Notification 13/2017 CT Rate : Services provided by way of sponsorship by any person to Body Corporate or Partnership Firm Then Recipient is liable Do RCM.

But as in your case you are neither Body Corporate Nor Partnership Firm.

10interesting facts (4 Points)
Replied 27 May 2023

Dear Pankai Rawat , But however , When we see its under the purview of supply when it come to the GST act so Forward charge will be applicable right ?