GST applicable on conduct of Marathon event by a charitable trust [AAR]

GST applicable on conduct of Marathon event by a charitable trust [AAR]

RULING by AUTHORITY FOR ADVANCE RULING TAMIL NADU in matter of M/s. Dream Runners Foundation Limited

1. The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act

2. Only those activities of Applicant, who is a Trust is under Sec 12AA of the Income Tax Act 1961, which fall under the definition of "charitable activities" as per Clause 2(r) of Notification 12/2017 Central Tax(Rate) dated 28th June 2017 and Notification No.11(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 are exempt.

3. As the Applicant is supplying taxable supply of services such as organizing marathon etc. and has aggregate turnover in a financial year exceeding twenty lakh rupees, the Applicant is required to be registered under CGST /TNGST Act.

4. The money collected from the participants for conduct of the Marathon in the event organized by the Applicant and therefore is not exempted from CGST/SGST.