Has charity included pay gst

[Chiran Kumar]

Hello sir ... We are running a non profit organisation under registration of 12AAA, and 80G

My doubt is we are running special school in rented building, so has we should pay GST with rent.. by chance if we payed can we reclaimed it..

I hope you oblige my request..

Thank you..

[Rajagopalan Ranganathan]

Sir,

Vide Sl. No.1 of Notification No. 12/2017-C.T. (Rate) dated 28.6.2017 as amended 'only

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities is chargeable to Nil rate of tax. Services received by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961 is not exempted. Therefore if the owner of the building charges you gst on the rent payable by you you have to pay the same to the owner of the building.

[DR.MARIAPPAN GOVINDARAJAN]

GST is chargeable.

AI Summary

GST on rent for charities: landlords may charge GST and charitable recipients must pay unless specific exemption applies. Notification provides that services by a registered charitable entity by way of charitable activities attract a nil rate, but services received by such entities are not exempt; therefore if a landlord charges GST on rent, the charitable organisation must pay that GST to the owner.