Zero percentage GST on Services provided to the United Nations or a specified international organization

Posted on 11 April 2023     Category : GST exemptions

Services provided to the United Nations or a specified international organization attracts no GST

 

Does Services provided to the United Nations or a specified international organization fall under GST exemption list? GST on Services provided to the United Nations or a specified international organization is nil rate?  No GST applicable for Services provided to the United Nations or a specified international organization

 


As per GST Law 2017, there is no GST payable on Services provided to the United Nations or a specified international organization.  

So the rate of GST payable on Services provided to the United Nations or a specified international organization is nil rate.

 

 

We already know that the GST slabs are pegged at 5%, 12%, 18% & 28%. under GST- 5 percent for essential goods, standard rate of 12 and 18 percent, high rate of 28 percent and peak rate of 28 percent plus cess for luxury items. The most essential goods and services attract nil rate of GST under Exempted Categories.   

 

The above details about GST rate tariff on Services provided to the United Nations or a specified international organization is only for information.

The validity of above information and amendments about GST rate on Services provided to the United Nations or a specified international organization may be verified before any business dealing.

 

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Comments


Piyush Gupta: On 19 July 2017 Dear Sir, I am a Engineering/ Management Consultant, work in my individual capacity and offer my services to International organizations like Asian Development Bank (ADB) who operate from Philippines in Manila (out side India) and remit my fee/ compensation in US$. I know that the receipts from their Indian office are subject to GST, which they will get reimbursed against their UIN. But the institutions which operating from out side India are not obliged to obtain UIN and hence possibly not subject to GST (I am not sure). I understand the receipts from out side India of such International Organizations like UN/ ADB (in US$) shall continue to be exempted from GST. Am I right ? If it is the case, also please advise whether it would now be "Exempted" or " Zero rated"/ "Nil rated" or "Non-GST Supplies" please confirm ? Further if it is "Exempted" or "Zero rated"/ "Nil rated", whether "exempted by way of Refund" ? Your knowledge sharing shall certainly clarify my doubts. I would appreciate having your response, please. Best regards, Piyush Gupta

Ramesh Vishwakarma: On 25 December 2020 I am NRI based in Dubai with resident permit until January 2021 also an international civil engineering consultant and work for different multilateral organisations (ADB/WB/KfW etc). I am director of my consulting company in India and through which I worked in Papua New Guinea for ADB project, as sub consultant (with secondment role) in individual capacity as expert (civil airport engineer) on secondment role from my company. A Non Resident Indian (seconded from my consulting firm) from India (a developing member country - DMC) providing service in PNG as expert to ADB through main consultant SMEC-MCI infrastructure with an sub-consultancy agreement. I recieved fee in USD in Indian company account and converted to INR. Whether this fee shall be taxable just because I recieved in my company account, rather than my individual NRE/NRO account? All payment to consultant Experts as per Section 56 of ADB mandate is TAX Free. As a secondee can I transfer all consulting fee to my personal account with retainer fee of 10% to my company as administrative charges? How much IT department can harass me if I do transfer to my personal account? As NRI based in Dubai, I have options to claim all income upto 15 lakh without tax on Indian income and will pay tax as applicable beyond 15 lakh; but this ADB consulting fee is Already tax free as per mandate. The retainership amount (10% administration charges) paid to company shall be tax free also because of export of service to ADB member country. Thus Nil Tax to IT department. My Question: What is best way to accommodate above consulting fee in terms of Company and as individual NRI. Pleases advise! Regards, Ramesh Vishwakarma Dubai/ Noida

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