As per Notification No. 11/2017-Central Tax (Rate), for services related to Services furnished by business, employers and professional organizations Services, Services furnished by trade unions & Services furnished by other membership organizations falling under HSN/SAC 9995 the Central Tax Rate is 9%
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN /SAC Code 9972, the rate for central taxes is 9%. The services covered are Real estate services involving owned or leased property & Real estate services on a fee/commission basis or contract basis.
As per Notification No. 12/2017- Central Tax (Rate), entities registered under Section 12AA of Income Tax Act 1961 are exempted from GST.