GST Treatment for Sponsorship Received By AOP

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.

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 ?

 

yes it is supply & definitely its in FCM in your case. but if it is cover as under as per the above reply it then it is under RCM.