Chapter 99
Services – Exemption from GST
GST
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
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