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GST on Research Institutions by NGO

July 5, 2026

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This section explores the GST treatment on research and development activities carried out by NGOs or charitable institutions. Research conducted for scientific, social, or community development purposes is often non-commercial, but when offered for a fee or contractual basis, GST may apply.

In this presentation, we discuss:

  • When research qualifies as a charitable activity

  • GST implications on funded and fee-based research

  • The distinction between exempt and taxable services

  • Key compliance aspects for research-based NGOs

SKU: gst-on-research-institutions-by-ngo

Description

This section explores the GST treatment on research and development activities carried out by NGOs or charitable institutions. Research conducted for scientific, social, or community development purposes is often non-commercial, but when offered for a fee or contractual basis, GST may apply.

In this presentation, we discuss:

  • When research qualifies as a charitable activity

  • GST implications on funded and fee-based research

  • The distinction between exempt and taxable services

  • Key compliance aspects for research-based NGOs