Exemption to a religious trust under GST

[Asked by Guest]

Our client is a religious trust registered under Section 12 AA of the Income Tax Act. It owns several residential flats.

Can a residential flat be rented out for commercial purpose (To professionals-CA/Doctors/Lawyers)? If yes, can exemption be claimed under Sl.No 13 of Notification 12/2017 Central Tax (Rate)? If yes, Is exemption available under b(ii) or b(iii) of the said Sl.No?

Thanks

AI Summary

GST exemption for religious trusts does not cover commercial renting of residential flats; such rentals fall outside the precincts exemption.
Renting residential flats by a trust registered under section 12AA for use as professional/commercial premises is not eligible for the exemption under entry 13(b)(ii)/(b)(iii) of the GST rate notification, except for any threshold exemption; entry (b) pertains to renting precincts of a religious place meant for the general public and residential flats fall outside its scope.