https://www.taxtmi.com/forum/issue?id=113624 GST exemption for charities requires both tax exempt registration and that the specific activity fall within the notification's definition of charitable activities. Receipts from sponsorships, grants given in return for space or promotional access, renting of premises, advertising, and participation fees are commonly treated as commercial supplies and taxable. The entity bears the burden of proof to show activities and receipts qualify as exempt; contractual terms and the substance of arrangements determine GST treatment. en-us Mon, 16 Apr 2018 13:05:47 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113624 GST exemption for charities requires both tax exempt registration and that the specific activity fall within the notification's definition of charitable activities. Receipts from sponsorships, grants given in return for space or promotional access, renting of premises, advertising, and participation fees are commonly treated as commercial supplies and taxable. The entity bears the burden of proof to show activities and receipts qualify as exempt; contractual terms and the substance of arrangements determine GST treatment. Discussion-Forum GST Mon, 16 Apr 2018 13:05:47 +0530 https://www.taxtmi.com/forum/issue?id=113624