For Charitable trust 12AA

[Sanjay Chaturvedi]

Our association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below.
(advancement of educational programmes or skill development relating to:

(A) abandoned, orphaned or homeless children;

(B) physically or mentally abused and traumatized persons;

(C) prisoners; or

(D) persons over the age of 65 years residing in a rural area;)

We collect Money for organizing such educational activity as follows -

1) Registration Fees from Doctors

2) Unrestricted Educational Grant from Pharma and Surgical Companies in lieu of providing Space to provide knowledge to the Doctors about their recently launched products.

3) Accompanied person Registration fees

We spent these collection on

1) Venue Arrangement

2) Dinner/Lunch and other activities including entertainment

3) Entertainment of Accompanied person

Please advise do we need to collect GST on all collection or on any of the above collection.

We are Charitable Society registered under 1860.

AI Summary

Doctors' Association Must Prove Non-Commercial Activity for GST Exemption on Fees and Grants Under Section 12AA. An association of doctors, exempt under Section 12AA, organizes conferences to advance knowledge and skill development. They collect registration fees and educational grants from pharmaceutical companies. The query seeks clarification on whether these collections are subject to GST. Experts in the forum explain that while charitable activities under Section 12AA are GST-exempt, commercial activities, such as renting space or receiving grants in exchange for services, may not qualify for exemption. The forum emphasizes the need for the association to prove the non-commercial nature of their activities to claim GST exemption.