GST - Charitable Organisation

[Ethirajan Parthasarathy]

Notification No. 12/2017 Central Tax (Rate) dt: 28/06/2017, which exempts charitable organizations from GST Law is applicable to organizations Registered u/s 12AA of IT Act 1961.

Section 12AA has come into force w.e.f 01/04/1997

There are older, organizations who are registered u/s 12A of Income Tax Act.

Will this notification apply to such organizations also.

AI Summary

GST Exemption Under Notification 12/2017 Not Applicable to Charities Registered Under Section 12A, Only Section 12AA A query was raised regarding the applicability of GST exemption under Notification No. 12/2017 to charitable organizations registered under Section 12A of the Income Tax Act. The notification exempts organizations registered under Section 12AA. The first response clarified that no GST exemption applies to organizations registered under Section 12A, as the GST department adheres strictly to Section 12AA. The second response explained that Section 12AA outlines the registration procedure for trusts, while Section 12A provides conditions for registration, with post-2007 registrations being subject to Sections 11 and 12.