TaxTMI 
TaxTMI 
Request you to suggest if GST is applicable on hostel accommodation and mess facility provided to student within campus by charitable trust (but not providing charitable activities)reg u/s 12AA of income tax act.This trust is basically running various colleges.GST is not applicable on various courses for provided by these colleges as they are affiliated with government universities i.e qualification recognized by any law for the time being in force.But what about GST applicability on other services provided by it?
GST applicabilty on Charitable Trust Educational Institution
13 Jul 2018 
3 Replies 
3626 Views Asked by
GST liability on services by charitable entities: exemptions limited to recreational arts, culture and sports training; other services taxable.
GST depends on the nature of each activity; tax registration alone does not exempt a charitable entity. Exemption is limited to recreational training or coaching in arts, culture or sports supplied by registered charitable entities; other services, including non exempt campus facilities, are taxable under GST/IGST. (AI Summary)
GST depends on the nature of each activity; tax registration alone does not exempt a charitable entity. Exemption is limited to recreational training or coaching in arts, culture or sports supplied by registered charitable entities; other services, including non exempt campus facilities, are taxable under GST/IGST. (AI Summary)