20 July 2023
Charitable & Religious Trusts are provided with some exemptions from GST through Notification issued by the government. Notification No 12/2017 – Central Tax (Rates) dated 28th June 2017, at Entry No 1 which is specified as below: Chapter 99 -Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities