GST on Charitable and Religious Trusts

GST exemption for charitable trusts hinges on Section 12AA registration and whether supply qualifies as charitable activity under the rate notification.

GST exemption for services by entities registered under Section 12AA applies only to activities defined as 'charitable activities'-public health, advancement of religion/spirituality/yoga, specified educational or skill-development programmes, and environmental preservation-while supplies outside those categories or where consideration/quid pro quo exists are taxable; separate notifications provide targeted exemptions for conduct of religious ceremonies, certain renting of religious precincts subject to ceilings, recreational training in arts/culture/sports, educational institution services to students/faculty/staff, library lending, and healthcare services, with imports of OIDAR services excluded from charitable import relief.