TMI BlogGST in case of 12AA of the Income tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, An educational institution(Service recipient) registered u/s 12AA of the IT act, received the services in the form of seminor on training from the registerant of GST. In such case, Does institute registered u/s 12AA is liable to pay gst on the tax invoice raised by the service provider ? - Reply By KASTURI SETHI - The Reply = Under Notification No.12/17-Central Tax Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dared 28.6.17 exemption from GST is to Service Provider registered under Section 12 AA of the Income Tax Act . Moreover, Commercial coaching or training service is not under RCM. Seminsrs are under this category. - Reply By RameshBabu Kari - The Reply = Dear Expert, If services provided to entity registered u/s 12AA by registrant gst ? In such case , does 12AA registered entity pay G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST against that invoice by the service provider ? if not, what is the liability on the service provider for such invoice raised with gst ? - Reply By KASTURI SETHI - The Reply = Holding seminar is not a charitable activity. Service provider has to deposit GST after collecting from the service receiver (may be registered under Section 12 AA of the IT Act - Reply By RameshBabu Kari - The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply = Thank you sir - Reply By Ganeshan Kalyani - The Reply = Receiving service from an unregistered supplier of service is also liable to reverse charge. I.e. recipient of supply of service is liable to pay GST under RCM. - GST in case of 12AA of the Income tax Act, 1961 - Query Started By: - RameshBabu Kari Dated:- 10-8-2017 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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