Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

The definition of “charitable activities” is being changed by deleting the portion listed in sub-clause (v) of clause (k).

Thus the benefit to charities providing services for advancement of “any other object of general public utility” up to Rs. 25 Lakh will not be available.

However the threshold exemption will continue to be available up to Rs. 10 lakh.

Charitable activities definition narrowed; enhanced exemption removed while a basic threshold exemption continues to apply. The definition of charitable activities is narrowed by deleting clause (k)(v) that extended exemption to services advancing 'any other object of general public utility,' removing the expanded exemption for such services while preserving the existing lower threshold exemption for charitable services under the notification regime.