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Membership Fee Receipt by trust

29 February 2020

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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6 Replies

RAJA P M ("Do the Right Thing...!!!") (127150 Points)
Replied 29 February 2020

Are You (trust) registered under GST...?

akash kalra (17 Points)
Replied 29 February 2020

Yes registered

RAJA P M ("Do the Right Thing...!!!") (127150 Points)
Replied 29 February 2020

If registered then GST applicable and to charge in the invoice.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 01 March 2020

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.