Sec 11 of cgst act

IInd doubt Charitable activities, GTA, legal, Govt service, Financial service, Service Provided by unincorporated body or non profit entity,-In all such services there is some prescribed limit, in excess of limit ,remaining amount is taxable. But "performance by an artist" this service is slightly different -in this case, entire contribution is taxable if the amount of service is in excess of prescribed limit. Is my understanding correct?

In Both Cases All Amount is Taxable 

For. Exp 

If Entity registered under 12AA of IT Act. If it charges rent for the room more than 1000 per day than the whole Amount taxable.

b) If service by artist by way of a performance in more than Rs. 150,000/- then whole amount taxable 

In above both cases, the same principle applies 

If Govt give 100% Exemption  than No need to collect Tax 

or If Govt gives 50 % exemption than Collect 50 % Tax