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No registration required for trust carrying out ‘charitable activities’ exempt under GST

Since the activities of the Applicant relating to disaster prevention, disaster mitigation and disaster management are activities relating to “preservation of environment”, the activities of the Applicant are considered as charitable activities. Hence, activities of the Applicant, being registered under Section 12AA of the Income Tax Act are exempt from tax under the CGST Act, by virtue of serial no. 1 of the Service Exemption Notification.


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