TaxTMI 
TaxTMI 
Dear Sir,
Please guide me on GST applicability and provisions on a society registered u/s 12AA of Income Tax Act and is working on the advancement of Handicrafts.
GST on society registered u/s 12AA and working on advancement of Handicrafts
22 Feb 2018 
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GST registration requirement: societies and trusts are taxable persons and must register when turnover exceeds threshold, with exemptions limited.
Societies and trusts are treated as persons under GST and must register once aggregate turnover exceeds the statutory threshold. A 12AA registered society may obtain exemptions for specified services, but supplies of goods for consideration by charitable entities remain taxable. Handicraft related exemptions are limited to casual taxable persons, so the nature of each supply and applicable notification amendments must be verified before claiming exemption. (AI Summary)
Societies and trusts are treated as persons under GST and must register once aggregate turnover exceeds the statutory threshold. A 12AA registered society may obtain exemptions for specified services, but supplies of goods for consideration by charitable entities remain taxable. Handicraft related exemptions are limited to casual taxable persons, so the nature of each supply and applicable notification amendments must be verified before claiming exemption. (AI Summary)