Shanti Niwas Charitable Trust, a trust registered under section 12AB of the Income - tax Act, 1961, provides the following information relating to…

Computation of GST liability of Shanti Niwas Charitable Trust for December Particulars Value (₹) GST @ 18% (₹) Renting of residential dwelling for use as residence [Exempt vide exemption notification] 18,00,000 Nil Renting of rooms for devotees [Exempt since charges per day are below - 1,000] 6,00,000 Nil Renting of Kalyanamandapam [Taxable since charges per day exceed - 10,000] 12,00,000 2,16,000 Renting of community halls and open spaces [Exempt since charges per day are below - 10,000] 10,75,000 Nil Renting of shops for business [Exempt since charges per month are below - 10,000] 4,75,000 Nil Renting of shops for business [Taxable since charges per month exceed - 10,000] 7,50,000 1,35,000 Total 3,51,000 Renting of precincts of a religious place meant for general public, owned/managed by, inter alia , an entity registered as a charitable trust under section 12AA/12AB of the Income-tax Act are exempt from GST vide exemption notification. However, said exemption is not available if: (i) charges for rented rooms are - 1,000 per day or more; (ii) charges for rented community halls, Kalyan mandapam, open area are - 10,000 per day or more; (iii) charges for rented shops are - 10,000 per month or more. Further, services by way of renting of residential dwelling for use as residence are also exempt vide exemption notification.