TaxTMI 
TaxTMI 
1)Is there exemption from GST for NGO/Public Charitable Trust (PCT)? 2) If no, will it be eligible for the 20-lakh base exemption? 3) Sponsorship received by NGO/PCT not subject to reverse charge if NGO/PCT is not a corporate/partnership firm? 4)Will NGO/PCT have to charge GST on sponsorship fees? 5)Grant received by NGO/PCT not subject to reverse charge since (i) no service (ii) in the nature of a donation? 7) No GST chargeable on grants received by NGO/PCT?
GST on amount received by NGO
30 Apr 2019 
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GST exemption for charitable activities limited to specified nonprofit services; sponsorships may attract reverse charge or supplier liability.
Only specified charitable activities by NGOs/Public Charitable Trusts are exempt from GST; commercial activities are taxable. Grants and donations for exempt charitable activities are not treated as taxable supplies. NGOs/PCTs can avail the general threshold exemption. Sponsorships are consideration for services: sponsorships from body corporates or partnerships attract reverse charge, while sponsorships from others must be taxed by the supplier; NGOs must charge GST on taxable sponsorship fees. (AI Summary)
Only specified charitable activities by NGOs/Public Charitable Trusts are exempt from GST; commercial activities are taxable. Grants and donations for exempt charitable activities are not treated as taxable supplies. NGOs/PCTs can avail the general threshold exemption. Sponsorships are consideration for services: sponsorships from body corporates or partnerships attract reverse charge, while sponsorships from others must be taxed by the supplier; NGOs must charge GST on taxable sponsorship fees. (AI Summary)