CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 21 April 2021
ITC can be claimed
CA ABHAY GUPTA
(Practice)
(3235 Points)
Replied 21 April 2021
There are certain criteria for a charitable trust or an NGO to be exempted from the Goods and Services Tax. If trust is providing service which is taxable under GST then they can claim ITC on such taxable outward supply and in case if exempted then No ITC, if providing both taxable and Exempt then proportionally allowed.