Chapter 99
Services – Exemption from GST
GST
Services by an entity registered under section 12AA 73[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
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\nDefinition:
\n(r) “charitable activities” means activities relating to –
\n (i) public health by way of ,-
\n (A) care or counseling of
\n (I) terminally ill persons or persons with severe physical or mental disability,
\n (II) persons afflicted with HIV or AIDS,
\n (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
\n (B) public awareness of preventive health, family planning or prevention of HIV infection;
\n (ii) advancement of religion , spirituality or yoga;
\n (iii) advanceme<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Chapter 99Services – Exemption from GSTGSTServices by an entity registered under section 12AA 73[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Definition: (r) “charitable activities” means activities relating to – (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental … Continue reading “Chapter 99”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5467","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5467"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5467\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
\nDefinition:
\n(r) “charitable activities” means activities relating to –
\n (i) public health by way of ,-
\n (A) care or counseling of
\n (I) terminally ill persons or persons with severe physical or mental disability,
\n (II) persons afflicted with HIV or AIDS,
\n (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
\n (B) public awareness of preventive health, family planning or prevention of HIV infection;
\n (ii) advancement of religion , spirituality or yoga;
\n (iii) advancement of educational p<\/p>\n
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