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Gst applicability onimport services

26 November 2018

What is the GST applicability in import services from a provider (from a non taxable territory) by an NGO registered under 12 aa. The service type is construction design and consultancy for a charitable purpose. What is the SAC code to be referred in this regard?

Thanks.

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5 Replies

Rakesh Bandal (Self Employed and Agriculture) (1349 Points)
Replied 26 November 2018

GST is to be paid under reverse charge by Trust under IGST

If wrong please correct

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vijay kumar (7 Points)
Replied 27 November 2018

But for a trust registered under 12 aa, exemption is there if the service provider is from a non taxable territory. Is it not?

Ravi SADhiyan (Practice) (4510 Points)
Replied 28 November 2018

According to Section 7(4) of IGST Act & Section 7(1) (b) of CGST Act 2017

In your Case You are liable to pay IGST @ 18 %

vijay kumar (7 Points)
Replied 28 November 2018

I am referring notification no. 12/2017-central tax dated 28th June, 2017. Why the tax exemption is not there since tge service is for a charitable purpose?

Ravi SADhiyan (Practice) (4510 Points)
Replied 28 November 2018

Originally posted by : vijay kumar
	I am referring notification no. 12/2017-central tax dated 28th June, 2017. Why the tax exemption is not there since tge service is for a charitable purpose?