Is a Trust carrying out “charitable activities” liable to GST registration?
A very common question these days being debated is- Whether a charitable trust registered under section 12AA of the Income Tax Act,1961 as well as under section 80G of the Income Tax Act required to obtain a GST registration? Charitable activities are defined in Notification No 12/2017 – Central Tax (Rates) as below: Charitable activities” means […]