Is Grants/Donations received by NPO would be Non-GST Supply or No Supply under GST Act?

Grants/donations received by NPO shall not be covered as supply as these are without consideration and also not in the course or furtherance of business and therefore grant/donations received are no supply under GST. However, if through the grant agreement, any benefit, directly or indirectly, goes to the donor then such grant may be subjected to GST.

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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