Goods and Services Tax - Started By: - CAPurnima Bothra - Dated:- 13-7-2018 Last Replied Date:- 14-7-2018 - Request you to suggest if GST is applicable on hostel accommodation and mess facility provided to student within campus by charitable trust (but not providing charitable activities)reg u/s 12AA of income tax act.This trust is basically running various colleges.GST is not applicable on various courses for provided by these colleges as they are affiliated with government universities i.e qualification recognized by any law for the time being in force.But what about GST applicability on other services provided by it? - Reply By KASTURI SETHI - The Reply = Only registration under Section 12AA of the Income Tax Act does not make an assessee eligible for exemption.If any activity carried out by the Charitable Trust is commercial, that is liable to GST unless otherwise specifically exempted. - Reply By KASTURI SETHI - The Reply = For more clarification read C.B.E. & C. Flyer No. 39

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