We are providing technical advisory services to WHO (abroad) the payment for which will be in INR. Kindly let me know how to invoice in such a case as I understand that GST is exempt on services to UN. Please clarify.
Also if exempt needed the specific SAC for Nil GST.
Hi Priya! Here's how GST works on services to the World Health Organization (WHO):
WHO is considered an International Organization and is notified under exemptions from GST.
As per the GST law, services provided to International Organizations, like WHO, are generally exempt from GST.
This is because WHO is listed in the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (and its updates) as an exempt entity.
Even if payment is made in INR, the services provided to WHO are exempt under GST.
You should issue a regular invoice mentioning that the supply is exempt under the relevant notification.
Use the SAC relevant to the technical advisory service you provide (e.g., 9983 series for professional and technical services).
On the invoice, mention “Nil-rated supply” or “Exempt under Notification No. 12/2017-CT (Rate)”.
There is no special SAC exclusively for WHO; just use the appropriate SAC for your service and clearly mention the exemption.
Keep a copy of the registration or identification of WHO as an international organization for your records.
You can also mention the GST exemption clause on the invoice to avoid confusion.
Summary:
Service to WHO → GST exempt (Nil-rated supply).
Invoice in INR → No GST charged.
Use normal SAC code for advisory services.
Mention exemption notification on invoice.
If you want, I can help draft a sample invoice with the proper wording. Would you like that?
CAclubindia
