Most asked questions from the Government on GST.

Levy of and Exemption from Tax

Question 4 & 5

Q4: Will activities of charitable institutions be taxable under GST? 

Ans: Services of charitable activities by an entity registered under Section 12AA of the Income Tax Act, 1961

 is exempt vide Notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

Q5. Who can notify a transaction to be supply of goods or services?

Ans. Central Government or State Government, on the recommendations of the GST Council

 can notify an activity to be the supply of goods and not supply of services or

supply of services and not supply of goods or neither a supply of goods nor a supply of services.