TaxTMI 
TaxTMI 
Dear Experts,
We have one TRUST. We are providing free meals to devotees. Because of providing free meals we are exempted under section 12 AA. We do not pay any GST as we are not selling anything. Whether we are eligible for ITC refund.
REFUND OF GST - reg
15 May 2019 
4 Replies 
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GST input tax credit: refunds are not available for exempt free meal supplies; administrative relief may apply.
A trust supplying free meals and recognised as exempt cannot claim refund of input tax credit; refunds under GST are limited to export-related cases, inverted duty structure, or specified adjudicatory orders, and input tax attributable to exempt supplies is blocked, while administrative assistance schemes provide a separate non GST relief route. (AI Summary)
A trust supplying free meals and recognised as exempt cannot claim refund of input tax credit; refunds under GST are limited to export-related cases, inverted duty structure, or specified adjudicatory orders, and input tax attributable to exempt supplies is blocked, while administrative assistance schemes provide a separate non GST relief route. (AI Summary)