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This presentation explores the applicability of Goods and Services Tax (GST) on club and recreational facilities provided by NGOs. While NGOs are primarily formed for charitable and social objectives, they often extend certain club-like amenities—such as sports, dining, or recreational services—to their members or beneficiaries.
It is essential to understand whether these activities qualify as charitable purposes or fall under taxable supplies under GST law.
Description
This presentation explores the applicability of Goods and Services Tax (GST) on club and recreational facilities provided by NGOs. While NGOs are primarily formed for charitable and social objectives, they often extend certain club-like amenities—such as sports, dining, or recreational services—to their members or beneficiaries.
It is essential to understand whether these activities qualify as charitable purposes or fall under taxable supplies under GST law.