Our client (NGO) is doing ISA ACTIVITIES in different districts of Assam and Tripura. Where they have to aware people regarding drinking water, giving training to villagers test the water and form different committees for running the Jal Jeevan Mission schemes after onwards. Now question is whether this activity comes under GST ? If yes what will be the SCN and rate. Usually organisation having 12A doing this work. And not profit motive although. Kindly guide us. Who have experience or knowledge regarding this.