GST on conduct of marathon by Trust to raise donation for Charity

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu)

i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST?

The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act

ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961 which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?

Only those activities of Applicant, who is a Trust is under Sec 12AA of the Income Tax Act 1961, which fall under the definition of “charitable activities” as per Clause 2(r) of Notification 12/2017 Central Tax(Rate) dated 28th June 2017 and Notification No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 are exempt.

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