GST on Services Provided to NGOs Registered as Charitable Trust

In re Ecosan Services Foundation (GST AAR Maharastra)

Question : Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ?

Answer: – As per above discussion, the services provided by the applicant to various entities inducing NGO amounts to provision of service. Further, grants/Donations received towards provision of services would be considered as received towards activities relating to preservation of environment as specified in definition at 2 (r) of Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017 and therefore such grants/donations are covered by exemption Notification entry at Sr. No.l of the said notification

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASTRA

The present application has been filed under section 97 of the Central Goods and services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. ECOSAN SERVICES FOUNDATION, the applicant, seeking an advance ruling in respect of the following question:

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