As per Notification no. 12/2017 Only services by an entity registered under section 12AA of income tax act is nil rated but above entity has no certificate gst is applicable.
APKO NAHI SAMAZTA TO LOGO KO MISGUIDE MAT KARO. NGO TRADING NAHI KR RAHA HAI. SIRF KHARCHE KR RAHA HAI. GST KI APPLICABILITY TRADING PAR HAI. ISLIYE NGO PAR GST KI KOI APPLICABILITY NAHI HAI.
GST KI DEFINATION DHANG SE PADHO. NAHI SAMAZTA TO PADHAI KARO.