{"id":104448,"date":"2021-10-04T17:12:35","date_gmt":"2021-10-04T11:42:35","guid":{"rendered":"https:\/\/legalwindow.in\/?p=104448"},"modified":"2021-10-05T10:12:28","modified_gmt":"2021-10-05T04:42:28","slug":"charity-and-mutuality-under-gst","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/charity-and-mutuality-under-gst\/","title":{"rendered":"All you need to know about Charity and Mutuality under GST"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-104450 size-full\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST.png\" alt=\"All you need to know about Charity and Mutuality under GST\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/All-you-need-to-know-about-Charity-and-Mutuality-under-GST-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Indian culture always gives equal importance to benevolence as well as socializing. Both these concepts are deeply rooted in our households. Our topic of discussion today revolves around these two concepts. We will discuss Charity and Mutuality under GST. Charity means doing something for helping a needy without expecting anything in return. Mutuality means making an association etc. and contributing funds for common purpose\/entertainment \/ expenditure etc.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><strong>Table of Contents<\/strong><\/p>\n<ul>\n<li><a href=\"#services\">Are services provided by Charitable Trusts taxable?<\/a><\/li>\n<li><a href=\"#categories\">Categories of services provided by Charitable and Religious entities<\/a><\/li>\n<li><a href=\"#taxable\">Taxable and Non-\/Taxable Services\/Supplies on the basis of type of organization<\/a><\/li>\n<li><a href=\"#charity\">Charity under GST-Other Relevant Points<\/a><\/li>\n<li><a href=\"#meaning\">Meaning of Mutuality<\/a><\/li>\n<li><a href=\"#gst\">GST on Mutuality<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"services\"><strong>Are services provided by Charitable Trusts taxable?<\/strong><\/h2>\n<p>As per GST law, the taxation of any supply depends on the basic criteria. The basis are-<\/p>\n<ul>\n<li>Supply\/service is given for a consideration or not<\/li>\n<li>It is done in the course of furtherance of business.<\/li>\n<\/ul>\n<p>Going by above discussion it seems that activities done by charitable <a href=\"https:\/\/legalwindow.in\/trust-registration\/\" target=\"_blank\" rel=\"noopener\">trust<\/a> are exempt from tax. The definitions of the terms- Business, Consideration, Taxable Person, and Supply are relevant for determining taxation. On reading then together and in correlation of each other, the result will show that the supplies by a charitable trust are taxable.<\/p>\n<p>This conclusion is obviously not consistent with motives and purpose of these charitable trusts. So, government gave specific notifications to give exemptions to the supplies\/services given by a <a href=\"https:\/\/legalwindow.in\/registration-of-charitable-and-religious-trust\/\" target=\"_blank\" rel=\"noopener\">charitable trust<\/a>. Now, let us discuss these notifications.<\/p>\n<h2 id=\"categories\"><strong>Categories of services provided by Charitable and Religious entities<\/strong><\/h2>\n<p>The notification no.12\/2017-Central Tax (Rate) dated 28<sup>th<\/sup> June, 2017 was announced. According to it \u201cServices by an entity registered under Section 12AA of Income Tax Act, 1961 by way of \u201ccharitable activities\u201d are exempt from whole of the <a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\">GST<\/a>. The definition of \u201cCharitable Activities\u201d is as follows:-<\/p>\n<ul>\n<li>Public Health<\/li>\n<li>Advancement of Religion, Spirituality or Yoga<\/li>\n<li>Advancement of Educational Programs or Skill development<\/li>\n<li>Preservation of Environment including watershed, forests and wildlife.<\/li>\n<\/ul>\n<p>Now, the notification also clarifies that all services provided by these trusts are not exempt. Now, we will understand that what the taxable and non-taxable services by these trusts are.<\/p>\n<h2 id=\"taxable\"><strong>Taxable and Non-\/Taxable Services\/Supplies on the basis of type of organization<\/strong><\/h2>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">Category of Supply<\/td>\n<td style=\"border: 1px solid #555;\">Non-Taxable Supply<\/td>\n<td style=\"border: 1px solid #555;\">Taxable Supply<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Public health<\/td>\n<td style=\"border: 1px solid #555;\">\n<ol>\n<li>Care and counselling of\n<ul>\n<li>Terminally ill persons with severe physical or mental disability.<\/li>\n<li>Persons affected with\u00a0\u00a0\u00a0 HIV\/AIDS<\/li>\n<li>Persons addicted to drugs or alcohol<\/li>\n<\/ul>\n<\/li>\n<li>Public awareness of preventive health, family planning or prevention of HIV infection.<\/li>\n<li>Following are also exempt-\n<ul>\n<li>Health care services by a clinical establishment.<\/li>\n<li>Authorised medical professional or paramedics.<\/li>\n<li>Services for transportation of a patient in ambulance.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>Receipts from renting of shops, auditorium etc. on rent.<\/li>\n<li>Supplying foods and beverages, lodging to attendants.<\/li>\n<li>Services other than those specifically exempt.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Religion, Spirituality or Yoga<\/td>\n<td style=\"border: 1px solid #555;\">\n<ol>\n<li>Conducting a religious ceremony.<\/li>\n<li>Renting of precincts for general public.\n<ul>\n<li>For Rooms- Rental should be less than Rs.1000\/day.<\/li>\n<li>For Halls etc. &#8211;\u00a0 Rental should be less than Rs.1000\/day<\/li>\n<li>For Shops etc. &#8211; Rental should be less than Rs.10, 000\/month.<\/li>\n<\/ul>\n<\/li>\n<li>Arranging Yoga and meditation camps. Fees for the same will be exempt.<\/li>\n<\/ol>\n<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>Where rent received for rooms, halls, shops etc. exceeds the exempt amount.<\/li>\n<li>Collection of parking charges.<\/li>\n<li>Money taken for allowing advertisements on the premises.<\/li>\n<li>Any other services other than specifically exempt.<\/li>\n<\/ul>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Educational program and Skill Development<\/td>\n<td style=\"border: 1px solid #555;\">\n<ol>\n<li>Providing education or skill development to\n<ul>\n<li>Abandoned, orphaned or homeless children.<\/li>\n<li>Physically or mentally abused or traumatized persons.<\/li>\n<li>Prisoners.<\/li>\n<li>Persons aged 65 years and above residing in a rural area.<\/li>\n<\/ul>\n<\/li>\n<li>Services like training, dance, music, painting, literary activities drama etc.<\/li>\n<li>No GST is on activities of public libraries.<\/li>\n<\/ol>\n<\/td>\n<td style=\"border: 1px solid #555;\">Services other than specifically exempt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"charity\"><strong>Charity under GST-Other Relevant Points<\/strong><\/h2>\n<p>Now, in this part we will discuss certain other aspects of Charity and Mutuality under GST-<\/p>\n<ul>\n<li><strong>Import of Services- <\/strong>As per notification, a charitable trust need not pay GST under Reverse Charge Mechanism for imports. However, such import should be for purpose of providing charitable activities.<br \/>\nThe tax however will be applicable in OIDAR services. OIDAR stands foronline information and database access or retrieval services. However, compliance is not on charitable trust.<\/li>\n<li><strong>GST on services provided to Charitable Trust- <\/strong>Unless covered under any specific exemption, all services provided to Charitable Trust will be liable to tax.<\/li>\n<li><strong>GST on supply of goods by Charitable Trust-<\/strong> All goods ,other than those specifically exempt, supplied by a charitable trust in exchange of consideration even a donation are liable to tax.<\/li>\n<li><strong>Services by and to Educational Institutions- <\/strong>Services provided by an <a href=\"https:\/\/legalwindow.in\/how-to-start-an-educational-institution-school-in-india\/\" target=\"_blank\" rel=\"noopener\">educational institution<\/a> to its students, faculty and staff are exempt. Following services if provided to an educational institute are exempt-\n<ul>\n<li>Transportation of students, faculty or staff.<\/li>\n<li>Catering service including any mid-day meal scheme sponsored by the government.<\/li>\n<li>Security or cleaning or house-keeping services in such educational institutions.<\/li>\n<li>Services relating to admission to such institution or examination.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>For this purpose, educational institution means the institution that provides following services-<\/p>\n<ul>\n<li>Pre-School education and education up to higher secondary or equivalent.<\/li>\n<li>Education for an approved vocational course or for obtaining a qualification recognized by any law.<\/li>\n<\/ul>\n<h2 id=\"meaning\"><strong>Meaning of Mutuality<\/strong><\/h2>\n<p>Until now, we have discussed the concept of Charity under GST. Now, as our topic is Charity and Mutuality under GST, we will discuss the concept of mutuality under GST as well. First of all let us understand the meaning of mutuality.<\/p>\n<p>The doctrine of mutuality means contributing the funds for a common purpose or activity. There are no two people involved here. On one side there are participators and on other side is the association or club.<\/p>\n<p>Now, the taxation of mutuality has been an age old debate. There have been debates on the topics as to<\/p>\n<ul>\n<li>If these transactions can be considered as business?<\/li>\n<li>Are these really sale transactions as there are no two separate people involved.<\/li>\n<li>Can it be said that association or club is acting as a pure agent?<\/li>\n<\/ul>\n<p>Therefore, two put a full stop on these different theories and questions, government introduced an amendment. Let us see what the amendment-is<\/p>\n<h2 id=\"gst\"><strong>GST on Mutuality<\/strong><\/h2>\n<p>The new amendment is introduced in<a href=\"https:\/\/taxguru.in\/goods-and-service-tax\/definition-supply-section-71-cgst-act-2017.html\" target=\"_blank\" rel=\"noopener\"> Sec.7 (1) of the CGST Act, 2017<\/a>. The special fact about this amendment is that once notified it will be applicable retrospectively from 01.07.2017. This means since the inception of GST. As per amendment following provisions are introduced-<\/p>\n<ul>\n<li>The activities or transactions by a person other than an individual to its members or constituents are liable to GST. The mode of payment can be cash, deferred payment or other valuable consideration.<\/li>\n<li>It is also clarified that association and its members will be treated as two separate persons for all purposes under the law.<\/li>\n<\/ul>\n<p>However, there is an exemption for certain activities under mutuality-<\/p>\n<p>When an unincorporated body or a non-profit entity provides services to its members. The members in turn may reimburse the expenses or Share a contribution. In these cases, the exemption is available-<\/p>\n<ul>\n<li>The association is a <a href=\"https:\/\/legalwindow.in\/how-to-register-a-trade-union-in-india\/\" target=\"_blank\" rel=\"noopener\">trade union<\/a>.<\/li>\n<li>Provides service for any activity which is exempt from the levy of service tax.<\/li>\n<li>Where the service is provided for common use of its members in a housing society or a residential complex up to a monthly amount of Rs.7500\/- per member.<\/li>\n<\/ul>\n<h2 id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n<p>So, this was our discussion about Charity and Mutuality under GST. The crux of the above provisions is that exemption or relaxation is given only for primary activities that involve charity and mutuality. All the activities that are ancillary to these primary activities are brought under the ambit of tax. The retrospective amendment in case of mutuality can bring a lot of litigation and opposition from the associations or clubs. Despite this we can say that Charity and Mutuality are really old concepts and have evolved a lot with time. This write-up was mainly to highlight the impact and applicability of GST on these concepts. Hope it was a helpful read.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Indian culture always gives equal importance to benevolence as well as socializing. Both these concepts are deeply rooted in our households. Our topic of discussion today revolves around&hellip;<\/p>\n","protected":false},"author":4,"featured_media":104449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-104448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Charity and Mutuality under GST [Latest Guide] &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"All you need to know about Charity and Mutuality under GST, Meaning of Mutuality, GST on Mutuality, Charity under GST-Other Relevant Points, etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/charity-and-mutuality-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charity and Mutuality under GST [Latest Guide] &#187; 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