About: 'Charitable Trust'

18% GST Liability to Charitable Organizations Receiving Grants & Non-philanthropic Donations

Maharashtra Authority for Advance Ruling in Re Jayshankar Gramin Va Adivasi Vikas Sanstha -Advance Ruling No. GST-ARA-97/2019-20/B-91- ruled that charitable trusts were liable to pay 18% GST on grants and non-philanthropic donations.

Hostel Facilities of Educational Institutes Run by Charitable Trusts Not a Business and Exempt Under Income Tax Act: Allahabad HC

Allahabad High Court in Daya Nand Pushpa Devi Charitable Trust Ghaziabad vs Additional Commissioner of Income Tax Ghaziabad — Income Tax Appeal No. – 103 Of 2017 allowed exemption of tax on the income of Hostels established by charitable educational institutes under Section 11 of Income Tax Act, 1961. The court held that a hostel run by a registered charitable trust with objects of promoting education is not business under the Act.

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