Donation Received By Trust and Society From New Members

Page no : 2

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 01 July 2022

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

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Pikan Maity (50 Points)
Replied 01 July 2022

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

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 01 July 2022

The amount paid will be covered under section 15.

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

Pikan Maity (50 Points)
Replied 02 July 2022

@ 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

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 02 July 2022

Section 15 of gst act.

All my replies were from the perspective of GST

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Pikan Maity (50 Points)
Replied 02 July 2022

@ 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.

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 02 July 2022

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.