TaxTMI 
TaxTMI 
Exemption related to Charitable Trust [ Entry No. 1, 60, & 80 ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....he entity should be registered under Section 12AA of the Income-tax Act, 1961 * Services should be by way of charitable activities The two requisites could be explained as under: * Any entity registered under Section 12AA of the Income-tax Act, 1961 A Trust, a Society or a Company formed under Section 8 of Companies Act, 2013 (company with charitable objects) are allowed to take registration....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a dependence-forming substance such as narcotics drugs or alcohol; or * public awareness of preventive health, family planning or prevention of HIV infection; * advancement of religion, spirituality or yoga * advancement of educational programmes or skill development relating to,- * abandoned, orphaned or homeless children; * physically or mentally abused and traumatized persons; * pri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....below one thousand rupees per day or equivalent are exempt. Thus, accommodation service in hostels including by Trusts having declared tariff below one thousand rupees per day is exempt. [Sl. No. 14 of notification No. 12/2017-CT(Rate) refers] * Clarification on applicability of GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and c....