No registration required for trust carrying out ‘charitable activities’ exempt under GST

• October 17, 2020
• CA Chandan Agarwal's Office

The Hon’ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 (Income Tax Act) carrying out charitable activities for preservation of environment, held that since the activities were exempt from tax under GST, there was no need to take GST registration.

Facts:

All India Disaster Mitigation Institute (“the Applicant”) is a trust duly registered as a charitable trust under Section 12AA and 80G of Income-tax Act. It is engaged in carrying out activities relating to disaster prevention, disaster mitigation and disaster management.

Issue:

Whether the Applicant is liable for registration under the Central Goods and Services Tax Act, 2017 (“CGST Act”).

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