Taking forward our previous topic – Insight and applicability of GST on NGOs and as was mentioned at the last, today in this video I shall be discussing about taxability or exemption of certain services, provided by NGOs under the GST Act. As I discussed in my previous video, even though charitable organizations are exempt under the Income Tax Act, it’s not necessary that they might be exempt under GST too and might have to comply with the GST norms, unless the conditions laid down in the relevant Act is fulfilled or certain services might be specifically exempted under the GST Act. So, let’s begin our discussion and check out which of the services provided by NGOs are taxable and which are exempt under the GST Act.

Notification Link : https://gstcouncil.gov.in/sites/default/files/All-rate-notification/Notification12-CGST.pdf