Question ID :
32752
APPLICABILITY OF GST
If social organisation like Rotary or Lions which is not registered as Trust/Society collects from its 300 members Rs.10000 per member per year. Whether GST is applicable to such organisation?
Posted by
ATUL MUKUNDLAL TOSHNIWAL
on
Jul 28, 2018
Filed Under
GST
GST is applicable for persons carrying on any business at any place in india and who is registeres or required to be registered under the GST act.
Here Organization is not registered so no GST.
But whether it is required to be registered or not ?
Posted by
B Manohar Reddy on
Jul 31, 2018
Answer ID :
71883
Although reference to Rotary and Lions seems to be only to illustrate the query, without commenting on GST exposure to these two organizations, please note that 'such' organization will be exempt from GST.
As stated in sl.no.77A inserted on 26 Jul, 2018 in notification 12/2017 exemption is available to:
a. Organization established under any law
b. Engaged in specified activities (includes the social welfare)
c. Upto Rs.1,000/- per member per year
So, from 26 Jul, 2018 onward such organizations would be eligible for GST exemption. Please also refer sl.no.77.
Posted by
CA. JATIN CHRISTOPHER A on
Jul 31, 2018