Question

Kindly let me know about my goods sale to charitable hospital Trust which is registered unders section 12AA and let us know if we would be eligible for tax exemption for the combination machine.
they are charitable trust, they are interested in buying our Combination machine.
Is querulous if they can get GST exemption or not, have sent their documents for our reference.
Kindly Check the following documents for Trust which is registered under 12AA
 

Answer

Facts of the case:
Sale of combination machine to charitable hospital trust.

Law Applicable:
Section 7 of CGST Act
(1) For the purposes of this Act, the expression 'supply' includes''

(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business; 2[and]
(c) the activities specified in Schedule I, made or agreed to be made without a consideration;

(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.

Interpretation:
As you are selling goods to Charitable Hospital trust for consideration, then it is a supply as per Section 7(1)(a).
Further as per Notification No. 12/2017 Central tax (rate) only some Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities are exempt.
There is no exemption for goods or services supplied to Charitable Trust.

Conclusion:
You are not eligible for tax exemption in GST on supply of Combination machine to Charitable Trust.(Reply dt.31/05/2019)