Question ID :
40657
GST on NGO
A charitable organization is engaged in doing Annadhana. This activity is not included in the definition of charitable activity as defined in GST Law. In this circumstance, is there any GST liability on donations received. If not, what could be the receipt by the said NGO which will be subject to GST.
Posted by
Ethirajan
on
May 26, 2020
Filed Under
GST
No GST is applicable as donation received is not covered under supply of service for a consideration. For more details refer circular 116/35/2019-GST.
Posted by
CA. chunauti dholakia on
May 27, 2020
Answer ID :
80543
Generally, the donation is not subjected to GST.
But in case if there is an obligation (quid pro quo) on part of the recipient of the donation or gift to do anything (like advertisement or promotion of his business), then it will be treated as a supply for consideration and subjected to levy of GST.
Posted by
CA Mohit Singhal on
May 30, 2020
Answer ID :
80580
I accord to the above views, donation not amenable to GST unless it is a consideration for any services received in favor of such donation
Posted by
SACHIN AGARWAL on
Jun 26, 2020