GST levy on Donations received by Charitable entity

By | September 10, 2018
(Last Updated On: September 10, 2018)

If Charitable entity ( registered under Section 12AA of Income Tax act ) Receive donations for religious ceremony with specific instructions to advertise the name of donor. Will it be liable for GST ?

There is NIL GST on the following

Services by a person by way of—

(a) conduct of any religious ceremony;.

[ Entry No 13 of NOTIFICATION NO. 12/2017 – CENTRAL TAX (RATE) DATED 28-6-2017 ]

Thus Charitable entity ( registered under Section 12AA of Income Tax act ) will be liable for GST if it receive donations for religious ceremony with specific instructions to advertise the name of donor.

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