Question ID :
38040
Charitable Organisaton
Notification No. 12/2017 Central Tax (Rate) dt: 28/06/2017, which exempts charitable organizations from GST Law is applicable to organizations Registered u/s 12AA of IT Act 1961.
Section 12AA has come into force w.e.f 01/04/1997
There are older, organizations who are registered u/s 12A of Income Tax Act.
Will this notification apply to such organizations also.
Posted by
Ethirajan
on
Mar 18, 2019
Filed Under
GST
If they are registered under section 12A then they are eligible for it.
Posted by
CA. JHA SHANKAR KUMAR on
Mar 20, 2019
Answer ID :
76391
It is applicable to all organizations registered u/s. 12A.
Posted by
CA. chunauti dholakia on
Mar 20, 2019