If an “ not for profit”  entity registered under section 12AA of Income Tax Act 1961 supply goods , is it liable for GST ?

There is NIL GST on following :-

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

[ Entry No 1 of NOTIFICATION NO. 12/2017 – CENTRAL TAX (RATE) ]

“charitable activities” means activities relating to—

(i) public health by way of ,—

(A) care or counselling of

(I) terminally ill persons or persons with severe physical or mental disability;

(II) persons afflicted with HIV or AIDS;

(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

(B) public awareness of preventive health, family planning or prevention of HIV infection;

(ii) advancement of religion, spirituality or yoga;

(iii) advancement of educational programmes or skill development relating to,—

        (A) abandoned, orphaned or homeless children;

(B) physically or mentally abused and traumatized persons;

(C) prisoners; or

(D) persons over the age of 65 years residing in a rural area;

(iv) preservation of environment including watershed, forests and wildlife; [entry (r)]

This notification is related to exemption of only activities as services , and not of goods. Therefore trust or Institution even though registered under Section 12AA of income Tax Act , the supply of goods is taxable under GST

Related Topic on GST