{"id":13535,"date":"2018-09-05T16:06:20","date_gmt":"2018-09-05T10:36:20","guid":{"rendered":""},"modified":"2018-09-05T16:06:20","modified_gmt":"2018-09-05T10:36:20","slug":"gst-on-donation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13535","title":{"rendered":"GST on Donation"},"content":{"rendered":"<p>GST on Donation<br \/> Query (Issue) Started By: &#8211; Ethirajan Parthasarathy Dated:- 5-9-2018 Last Reply Date:- 5-9-2018 Goods and Services Tax &#8211; GST<br \/>Got 4 Replies<br \/>GST<br \/>Donations received by NGOs without any condition attached, should not attract GST since NGO does not render any &#8220;supply&#8221; to the Donar.<br \/>\nBut there is a view that the above interpretation, is negated by the decision of AAR Maharashtra in the case of Shrimad Raj Chandra Adhyatmik Satsang Sadhana Kendra.<br \/>\nExperts view on the above is solicited.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nApplicability of GST on donation depends upon so many factors. So it is case to case. Read the following :<br \/>\nGST on Charitable and Religious Trusts &#8211; C.B.E. &#038; C. Flyer No. 39, dated 1-1-2018<br \/>\nReply <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114122\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on Donation Query (Issue) Started By: &#8211; Ethirajan Parthasarathy Dated:- 5-9-2018 Last Reply Date:- 5-9-2018 Goods and Services Tax &#8211; GSTGot 4 RepliesGSTDonations received by NGOs without any condition attached, should not attract GST since NGO does not render any &#8220;supply&#8221; to the Donar. But there is a view that the above interpretation, is &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13535\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST on Donation&#8221;<\/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-13535","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13535","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=13535"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13535\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}