Membership Fee Receipt by trust

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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.
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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.
Membership fee is a service charge.
What about Life Membership Fee ?


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