Question27: A non-profit Registered Society created by business house for benefit of general public for main purpose of:

(a) Research of Business environment in Indian economy and

(b) Providing funds to startups.

The members have no direct benefit

1) Is membership fee charged to members taxable under GST

2) Is regular contribution to corpus fund of society taxable to GST

Answer: The scope of supply is very wide and covers Government and courts also in the definition of business but these are exempted by some notification or not considered as supply as per schedule iii. But in general it will be incorrect to say whether some organization will be exempted from GST or not. It is possible that some of the activities may be exempted from GST and some of them may be taxable or may be covered under reverse charge. This can be decided only after going through the formative documents of it like emorandum etc and also going through the transaction . we suggest you to please check memorandum of it also make chart of all transaction see the application of GST to each transaction and do't make it in general also see exemption notification. . (Reply Dt. 04/01/2018)

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