GST on services to World Health Organization

Hi Priya! Here's how GST works on services to the World Health Organization (WHO):

1. GST Exemption for Services to 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.

2. Invoicing and Payment in INR

• 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.

3. Which SAC (Service Accounting Code) to Use?

• 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.

4. Additional Documentation

• 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?