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Membership Fee Receipt by trust
Membership Fee Receipt by Trust registered under section 12aa work for general public is liable to charge GST on fee receipt by trust or not.
Replies (6)
Quick Summary
Are You (trust) registered under GST...?
Yes registered
If registered then GST applicable and to charge in the invoice.
GST is not applicable (Subject to conditions below) :
As per Notification 12/2017 CT (r) if you are providing charitable services being mentioned in the Notification & not charging for the same , then membership or any donations received by trust is not taxable..
In Short GST is not applicable to donations/Membership made by a donor or member to a registered charitable trust, however, any fee charged by the trust from a beneficiary in exchange for goods or services will be taxable under GST.
Kindly Refer the Flyer on the same updated on CBIC site at the link https://goo.gl/EgAJtA.
As per Notification 12/2017 CT (r) if you are providing charitable services being mentioned in the Notification & not charging for the same , then membership or any donations received by trust is not taxable..
In Short GST is not applicable to donations/Membership made by a donor or member to a registered charitable trust, however, any fee charged by the trust from a beneficiary in exchange for goods or services will be taxable under GST.
Kindly Refer the Flyer on the same updated on CBIC site at the link https://goo.gl/EgAJtA.
Membership fee is a service charge.
What about Life Membership Fee ?
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