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

Posted on 11 April 2023 Category : GST exemptions

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.

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