Heading 9995 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

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; (zzc) single residential unit means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zzl) trade union has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926); ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 , before it was read as, 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 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 family; (zzl) trade union has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);