{"id":8547,"date":"2017-11-05T13:49:30","date_gmt":"2017-11-05T08:19:30","guid":{"rendered":""},"modified":"2017-11-05T13:49:30","modified_gmt":"2017-11-05T08:19:30","slug":"gst-on-renting-of-property-to-12aaa-registerd-educational-institution","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8547","title":{"rendered":"GST on renting of property to 12AAA registerd educational Institution"},"content":{"rendered":"<p>GST on renting of property to 12AAA registerd educational Institution<br \/> Query (Issue) Started By: &#8211; Noor Beg Dated:- 5-11-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax &#8211; GST<br \/>Got 6 Replies<br \/>GST<br \/>I have my property rented to an govt approved maritime Insititute engaged in Govt approved courses mandatory by the Govt registered under charitable trust and having IT exmption 12AAA.<br \/>\nwill educational Institution pay GST to me for paying to govt.<br \/>\n. it was not paying service tax till october 2016. in ocotber 2016 i started applying service tax but now I receive a claim from educational institution saying they were\/ are not liable to pay either service tax nor GST.<br \/>\nplease clarify thanks and Brgds Capt.Beg<br \/>\nReply By KASTURI SETHI:<\/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=113001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the purpose of l applicable of GST. In pre-GST era, both these definitions were different in both Acts. You must go through this circular:<br \/>\nGST on Charitable and Religious Trusts<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nDefinition of commercial activity pertaining to the period prior to 1.7.12 which is relevant as per statute :<br \/>\nRelevant para of Circular No. 107\/1\/2009-S.T., dated 28-1-2009<br \/>\nF.No. 137\/23\/2007-CX.4<br \/>\n2.&emsp;Commercial Nature of Institute<br \/>\nThe first issue arises from the very name i.e. Commercial &#39;training or coaching center&#39;. Many service providers argue that the word commercial appearing in the aforementioned phrase, suggests that to fall under this definition, the establishment or the institute must be commercial (i.e. having<\/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=113001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on renting of property to 12AAA registerd educational Institution Query (Issue) Started By: &#8211; Noor Beg Dated:- 5-11-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax &#8211; GSTGot 6 RepliesGSTI have my property rented to an govt approved maritime Insititute engaged in Govt approved courses mandatory by the Govt registered under charitable trust and &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8547\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST on renting of property to 12AAA registerd educational Institution&#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-8547","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8547","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=8547"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8547\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}