Applicability of GST

[monika gupta]

Whether GST will be applicable on educational trust?

[KASTURI SETHI]

If trust is registered under Section 12 AA of the Income Tax Act, then exemption from GST is possible. Sometimes changes take place at the last moment.

[YAGAY andSUN]

Well, in our the tax position is not clear. The tax position will be cleared once the final GST Law will come.

[Ganeshan Kalyani]

There are major changes in revised model draft GST law published in public domain on 25.11.2016 as compared to the original draft model GST law published on 14.06.2016. Thus, we will have to wait till final draft model GST law is published to cast our view on your query.

[DR.MARIAPPAN GOVINDARAJAN]

Unless and otherwise final Act and Rules are coming into force, nothing can be presumed on GST.

AI Summary

GST applicability to educational trusts remains uncertain; 12AA registration may support exemption pending final law. Applicability of GST to educational trusts depends on exemption eligibility tied to income-tax registration as a charitable entity; revisions in model GST drafts have altered tax treatment, and final Act and Rules are required before any definitive conclusion about exemption can be reached.