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

GST exemption for charitable activities requires qualifying activity, not just tax exempt registration; commercial grants and fees are taxable.
GST exemption for charities requires both tax exempt registration and that the specific activity fall within the notification's definition of charitable activities. Receipts from sponsorships, grants given in return for space or promotional access, renting of premises, advertising, and participation fees are commonly treated as commercial supplies and taxable. The entity bears the burden of proof to show activities and receipts qualify as exempt; contractual terms and the substance of arrangements determine GST treatment.