{"id":5548,"date":"2017-07-01T17:26:00","date_gmt":"2017-07-01T11:56:00","guid":{"rendered":""},"modified":"2017-07-01T17:26:00","modified_gmt":"2017-07-01T11:56:00","slug":"heading-9995","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5548","title":{"rendered":"Heading 9995"},"content":{"rendered":"<p>Heading 9995<br \/>Services &#8211; Exemption from GST<br \/>GST<br \/>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 &#8211;<br \/>\n (a) as a trade union;<br \/>\n (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or<br \/>\n (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.<br \/>\nDefinition<br \/>\n(zz) &#8220;residential complex&#8221; means any complex comprising of a building or buildings, having more than one single residential unit;<br \/>\n(<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9613\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>law for the time being in force, to its own members by way of reimbursement of charges or share of contribution &#8211;<br \/>\n (a) as a trade union;<br \/>\n (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or<br \/>\n (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.<br \/>\nDefinition<br \/>\n(zz) &#8220;residential complex&#8221; means any complex comprising of a building or buildings, having more than one single residential unit;<br \/>\n(zzc) &#8220;single residential unit&#8221; means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9613\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Heading 9995Services &#8211; Exemption from GSTGSTService 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 &#8211; (a) as a trade union; (b) for the provision of carrying out any activity which &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5548\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Heading 9995&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5548","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5548"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5548\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}