Donation Received By Trust and Society From New Members

Quick Summary
This discussion explores whether donations received by a trust or society from new members are taxable. The core issue revolves around whether mandatory payments made at the time of admission, even if termed 'donations', qualify for tax exemptions under income tax and GST. While registration under sections 12AA and 80G generally exempts donations from income tax, the mandatory nature of these payments at admission might classify them as fees, potentially attracting GST.

If it is mandatory it cannot be treated as donation. GST applicable 

@ CA Altamush
if possible then can you send me rules or Act where mentioned about it.

The amount paid will be covered under section 15.

The whole amount paid will become the consideration for admission in club/society 

@ CA Altamush
please don't mind but u/s 15 is a salary section. where it is mentioned.can you please send me the pdf where it is written if possible.please

Section 15 of gst act.

All my replies were from the perspective of GST 

@ But Sir
This is valuation chapter
I know but your point of view for general purpose but For Donation in gst act is mentioned any where. if you please look into it.

In common parlance and even in various judgements the donation is always voluntary. If it is mandatory it will not be donation even if you call it.

GST is a taxation law and as per section 15 if on admission if you are charging fees mandatorily then it will form part of supply and GST will be payable on the whole amount.

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