Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

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. ************* Notes: As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 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. ************* Notes: Inserted by Notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018