Exempted GST by an entity registered under section 12AA of the Income Tax Act, 1961

Services by an entity registered under section 12AA of the Income tax Act, 1961 attracts no GST

 

Any GST concession on Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities? Does Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities fall under GST exempted items?  No GST applicable for Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities?


As per GST Law 2017, there is no GST payable on Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities may be defined as presently in notification No 25/2012-ST.  

So the rate of GST payable Services
on by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities may be defined as presently in notification No 25/2012-ST is nil rate.

 

There are six GST tax slabs – 0, 5, 12, 18, 28, and 28 percent plus cess. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

The above details about GST rate tariff on Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities may be defined as presently in notification No 25/2012-ST is only for information.

The validity of above information and amendments about GST rate on Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities may be defined as presently in notification No 25/2012-ST may be verified before any business dealing.

 

 

Click here to know GST rate on Goods and Services


GST Exemption list of goods and services


How to export your goods?


Learn exports imports free of cost

 

Is digital signature option available under registration of GST in India?

Advantages of GST registration in India

Who has to obtain GST registration in India?

Does GST registration number of my firm change time to time in India?

Is GST registration required for a public sector undertaking?

Is amendment of GST registration allowed in India?

Cancellation of GST registration in India

Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.

How is IGST calculated under Imports?

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Factory stuffing procedures after GST implementation

Import of goods attracts IGST but not CVD under GST regime

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation

CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017

Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST

Union territory tax (Rate) Notification No. 39 of 2017 DT 18th October, 2017, GST

Central Tax (Rate) Notification No 39 of 2017 dt 18th October, 2017 under GST

Zero rate of GST on sale of live Mules

No GST payable on sale of live hinnies

No GST on sale of live asses

No need to pay GST on Live Poultry Ducks

Zero percentage GST on sale of live bovine animals

Job work procedure, Section 143 of CGST Act, 2017         

Section 139 of CGST Act, 2017 Migration of existing taxpayers    

Section 135 Presumption of culpable mental state, CGST Act, 2017            

Liability of officers and certain other persons, Section 133 of CGST Act, 2017        

Sec 132 of CGST Act, 2017 Punishment for certain offences

Diminished GST rates on Paper Mache articles

Reduced GST rates on Stone inlay work

Minimized GST rates on Pots, jars and similar articles under HSN 6909

Reduced GST rate on Table ware, kitchenware, other household articles under HSN 6912

How does Letter of Credit work? 

What are the risks and solutions in Export Business? 
Service Tax - Click here to read complete notification under Budget 2014 
What is Bank post shipment credit to exporters? 
Types of export containers 
Measurement of export containers 
Export Import Policy of India 2015-20 
MEIS, Merchandise Exports from India Scheme 
SEIS, Service Exports from India Scheme 
Merge your Commercial Invoice and Packing List for all your future exports 
Export procedures and documentation

What is post shipment credit to exporters? 

Bank financial benefits to Exporters 

How does Letter of Credit work? 

How does a Running bond work?
How does Bill of Lading work in DP payment terms?
How does Bill of Lading work in Sight LC
Transferability of Bill of Lading
Transhipment - A redefinition        
Triangular shipment
Types of Insurance Documents
How does CENVAT Credit work? 
Import General Manifest (IGM)


Comments


Shyam Tiwari: Is GST applicable on iti or school

Chandravijay Shah: Whether GST is to be charged on Goods and Services supplied to 12AA regd trusts?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers