GST Treatment for Sponsorship Received By AOP

This discussion clarifies the Goods and Services Tax (GST) treatment for sponsorship received by an Association of Persons (AOP). It explains that whether the AOP is registered or unregistered with GST, the primary consideration is the nature of the recipient. While sponsorship to body corporates or partnership firms may fall under Reverse Charge Mechanism (RCM), for other AOPs, it's generally considered a supply under the Forward Charge Mechanism (FCM).