Is Jal Jeevan Mission ISA Awareness Activity

The activities described, such as awareness programs, training, and committee formation for Jal Jeevan Mission schemes, are likely to be considered as "services" under GST. As the NGO is a 12A registered organization and not driven by profit motive, the services provided may be exempt from GST.

iHowever, it's essential to examine the specific circumstances and GST provisions. Here are possible GST implications: 

1. Exemption: If the NGO's activities are solely charitable and not commercial, they might be exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. 

2. Nil GST Rate: If the services are not exempt, the NGO may be liable to pay GST at the nil rate (0% GST) under the "services by way of training or coaching in recreational activities relating to arts, culture, or sports" category. 

3. 18% GST Rate: If the services don't qualify for exemption or the nil rate, the standard GST rate of 18% may apply.

 Regarding the Service Classification Number (SCN), it might fall under: - 9991: Education services - 9992: Health services - 9997:

Other services Consult a tax professional or accountant to ensure accurate classification and GST compliance. 

They will assess the specific circumstances and provide guidance tailored to the NGO's activities.