Question ID :
36972
GST registration
A club incorporated as trust under Travancore Cochin Literary Societies Act, formed to promote pigeon fancying. The club collect subscription fee yearly from its members. The members are located all over India.
Whether they require to register under GST as they collect membership free from other states too?
Can they be exempt from registration as they do not do any other business activities other than exhibition of pigeons .
Posted by
Babitha
on
Feb 10, 2019
Filed Under
GST
If the trust is registered under section 12AA of the income tax act and doing the prescribed charitable activity then it is not required to get itself registered under GST. However, here the trust is neither registered under 12AA and nor doing the prescribed charitable activity. Further it is collecting membership fee from throughout the country. Therefore it is required to get itself registered under GST.
Posted by
CA. JHA SHANKAR KUMAR on
Feb 15, 2019