Heading 9995
Services – Exemption from GST
GST
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of 25[seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
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law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one
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