What is the GST applicability in import services from a provider (from a non taxable territory) by an NGO registered under 12 aa. The service type is construction design and consultancy for a charitable purpose. What is the SAC code to be referred in this regard?
Thanks.
GST is to be paid under reverse charge by Trust under IGST
If wrong please correct
According to Section 7(4) of IGST Act & Section 7(1) (b) of CGST Act 2017
In your Case You are liable to pay IGST @ 18 %
| Originally posted by : vijay kumar | ||
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I am referring notification no. 12/2017-central tax dated 28th June, 2017. Why the tax exemption is not there since tge service is for a charitable purpose? |
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Above Notification related to HSN Code
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