For Charitable trust 12AA
Query (Issue) Started By: – Sanjay Chaturvedi Dated:- 16-4-2018 Last Reply Date:- 28-9-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Our association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below.
\n(advancement of educational programmes or skill development relating to:
\n(A) abandoned, orphaned or homeless children;
\n(B) physically or mentally abused and traumatized persons;
\n(C) prisoners; or
\n(D) persons over the age of 65 years residing in a rural area;)
\nWe collect Money for organizing such educational activity as follows –
\n1) Registration Fees from Doctors
\n2) Unrestricted Educational Grant from Pharma and Surgical Companies in lieu of providing Space to provide knowledge to the Doctors about their recently launched products.
\n3) Accompanied person Registration fees
\nWe spent these collection on
\n1) Venue Arrangement
\n2) Dinner\/Lunch and other activities incl<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the term “charitable activities' which has been defined in the notification as under “charitable activities” means activities relating to – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are prone to Audit by the department. The terms and conditions of agreement with pharma cos. are very crucial in this aspect. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" For Charitable trust 12AA Query (Issue) Started By: – Sanjay Chaturvedi Dated:- 16-4-2018 Last Reply Date:- 28-9-2018 Goods and Services Tax – GSTGot 7 RepliesGSTOur association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below. (advancement of educational programmes or skill development relating … Continue reading “For Charitable trust 12AA”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11437","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11437"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11437\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n (i) public health by way of, –
\n (A) care or counseling of
\n (I) terminally ill persons or persons with severe physical or mental disability;
\n (II) persons afflicted with HIV or AIDS;
\n (III) persons addicted to a dependence- forming substance such as narcotics drugs or alcohol; or
\n (B) public awareness of preventive health, family planning or prevention of HIV infection;
\n (ii) advancement of religion, spirituality or yoga;
\n (iii) advancement of educational programmes or skill development relating to, –
\n (A) abandoned, orphaned or homeless children;
\n (B) physically or mentally abused and traumatized persons;
\n (C) prisoners; or
\n (D) persons over the age of 65 years residing in a rural area;
\n (iv) preservation of environment including watershed, forests and wildlife.
\nThis notification makes the exemption to charitable trusts available fo<\/p>\n
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\nI concur with the views of the experts. However, you must go through the following circular issued by CBEC:-
\nGST on Charitable and Religious Trusts
\nReply By Sanjay Chaturvedi:
\nThe Reply:
\nDear Sir, (Mr. ALKESH JANI)
\nAs I understand that you are not clear about our activity – that I again clarify
\n1) We are Association of Doctors
\n2) We are exempt under 12AA
\n3) We have our annual conference where we discuss and enhance our knowledge – which not limited to physically or mentally abused and traumatized persons; persons over the age of 65 years residing in a rural area but cover these topics too, which are covered in the definition.
\nNow we receive money from Doctors – members and non members – as Registration fees for covering partial expenditure
\nWe receive unrestricted educational grant from Companies which in turn provides education in the pre defined areas.
\nWe spent on Hotels, for venue and Food
\non transportation of delegates
\nwhich activity we must charge with GST and which <\/p>\n
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\nReply By Tushar Barad:
\nThe Reply:
\nWe have received financial assistance request from UNRESTRICTED EDUCATION GRANT to support educational preconference workshop organized by XXXX Medical Center Trust hospital which is registered since inception in 2012 with both CIT(Exemptions) Kolkata and CCIT(Exemptions) New Delhi.
\nThey have tax exemption under section 80G as per Income Tax website.
\nDo they also have to be registered as Charitable Trust Section 12AA?.. as per the question asked above?
\nWe are private company supporting them for carrying out the educational activity, and we are not renting any space, booth or hiring any immovable property from them. In such case : simple agreement as per template provided here : http:\/\/www.ebap.org\/images\/files\/4-Template_contract_Unrestricted_Grant_Agreement_and_equipment_LEE.docx …is sufficient for tax compliance?
\nDo we<\/p>\n
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