GST on NGO and charitable Trust
The GST has impacted the industry as well as the nonprofit entity. The GST is not totally
exempt on these entities but there are few special exemption provided to these entities
as discussed. The rest all activities are chargeable to GST if they are not covered in other
exemption entry or are not considered as GST livable transaction according to
consideration for services or quid pro quo.
1. An entity registered under section 12AA of the Income tax act, 1961 act by way of
charitable activities. Where GST is exempt in case of following charitable services;-
Care or counseling;-
i) Person is ill or with severe physical or mental disability.
ii) Person is affected by AIDS or HIV
iii) Person is cured as he is addicted to narcotic drugs and alcohol.
Activities of public awareness which includes preventive health, family planning or
prevention of HIV infection.
Yoga and meditation camp
The providing of services by trust in form of yoga, spirituality or religion is exempt. Any
fees charged for entrance or as a service are exempt in GST. If there is any separate
program for it and fees include lodging, boarding and incidental charges then the whole
amount is exempt provided the main objective is providing religion, spirituality or yoga.
Training or coaching in recreational activities related to sports, art and culture