Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ?
States/UT
Order No. & Date
NO.GST-ARA- 70/2018-19/B- 163 Mumbai dated 19.12.2018
Order date
19-12-18
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Category
97(2) (ii) (vii)
Year