Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017 (as amended from
time to time) describes exemption on services
1. Explain briefly about Exemption for NGO (Charitable Organisation)
Category S.I.
No.
Chapter,
Section,
Heading,
Group or
Service
Code
Description of service Rate Condition
2.NGO
(Charitable
Organisation)
1 Chapter
99
Services by an entity
registered under section 12AA
of the Income tax Act, 1961
(43 of 1961) by way of
charitable activities.
Nil Nil
77 Heading
9995
Service by an unincorporated
body or a non-profit entity
registered under any law for
the time being in force, to its
own members by way of
reimbursement of charges or
share of contribution.
1. as a trade union;
2. for the provision of
carrying out any
activity which is exempt
from the levy of Goods
and Services Tax; or
3. up to an amount of
seven thousand five
hundred rupees per
month per member for
sourcing of goods or
services from a third
person for the common
use of its members in a
housing society or a
residential complex.
Nil Nil
77A Heading
9995
Services provided by an
unincorporated body or a non-
profit entity registered under
any law for the time being in
Nil Nil
force, engaged in –
1. activities relating to the
welfare of industrial or
agricultural labour or
farmers; or
2. promotion of trade,
commerce, industry,
agriculture, art,
science, literature,
culture, sports,
education, social
welfare, charitable
activities and protection
of environment,
to its own members against
consideration in the form of
membership fee up to an
amount of one thousand
rupees (Rs. 1000) per member
per year.
1."charitable activities" means activities relating to—
(i) public health by way of, —
(A) care or counselling of
(I) terminally ill persons
or persons with severe
physical or mental
disability;
(II) persons afflicted with
HIV or AIDS;
(III) persons addicted to a dependence-forming substance such as
narcotics drugs or alcohol; or
(B) public awareness of preventive health, family planning or prevention of
HIV infection;
(ii) advancement of religion, spirituality or yoga;
(iii)advancement of educational programmes or skill development relating to
(A)abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) (C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
(iv)preservation of environment including watershed, forests and wildlife;
2. "residential complex" means any complex comprising of a building or buildings,
having more than one single residential unit;
3. "trade union" has the same meaning as assigned to it in clause (h) of section 2 of
the Trade Unions Act, 1926 (16 of 1926);
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