Registered independent director Past Ch
8229 Points
Joined March 2007
Yes, trust is a person u/s 2(84)(m) of CGST Act and is liable to be registered. Refer brochure on registration:
https://www.cbec.gov.in/resources//htdocs-cbec/gst/regn-GST-onlineversion-07june2017.pdf
However, if it is registered u/s 12AA of Income Tax Act 1961 by way of charitable activity, it is exempt vide entry No.1 of the notification and need not register:
https://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification12-CGST.pdf