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Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by an entity registered under section 12AA 73 [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. ************* Notes: As Amended vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
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