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Applicability of GST on NGO

Dimple Patel (8 Points)

10 November 2018

A NGO (not having a 12 AA certificate) purchases some medicines and donates it. Is GST applicable on such transaction??

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7 Replies

Sudarshan Sarda (CHARTERED ACCOUNTANT) (241 Points)
Replied 10 November 2018

Originally posted by : Dimple Patel

A NGO (not having a 12 AA certificate) purchases some medicines and donates it. Is GST applicable on such transaction??

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gupta gopavarapu (109 Points)
Replied 10 November 2018

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.

Dimple Patel (8 Points)
Replied 10 November 2018

How is GST applicable??? It does not come within the scope of supply...

Sudarshan Sarda (CHARTERED ACCOUNTANT) (241 Points)
Replied 10 November 2018

GAURAV GUPTA.

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.