Section 2(84) person includes ………….
(l) society as defined under the Societies Registration Act, 1860;
(m) trust; and ……
In view of above even societies and trust is person under GST Act. Moreover, any supplies made by a person who’s aggregate turnover exceeds 20 lakhs and 10 lakhs in special category states, are required to obtain registration under this Act. With regards to Society or Trust registered under Section 12AA of Income-tax Act, the specified services supplied by them are exempted from GST. There is no exemption for the supply of goods by charitable trusts or societies. Therefore, any supply of goods against consideration are subject to tax.
With regards to the advancement of handicraft, the exemption is restricted to the casual taxpayer. The definition is given at Section 2(20) “(20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business; Please verify the nature of supply and then as casual taxpayer exemption vide Notification No.32/2017-CT as amended, can be claimed.
In short, you are required to take registration if your turnover is more than threshold limit and if so, you are liable to pay tax.