Gst registration required or not?

Dear Sir,

Request to clarify the following

Non Profit orgination/Association of persons registered with Income tax dept and having PAN Number are doing following business. 

(Example - Bank association and CAIIB )

Sale of books - Rs 4 Lacs ( approx commission of 20%)

Fees - 9 Lacs (collecting the fees and remiting to the Institution. No profit was mad). 

Interest on FD - 9 Lacs

GST registration required or not

Replies (2)
here you must register of the fees is collected by you and receipt given is in your name

Thank you sir.

GST rates  - Fees @ 18% and Sale of books @ 5%. Is it correct?

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