Unincorporated bodies and non-profits can offer tax-exempt services to members under conditions. RWAs can exclude certain collections.

Services provided by an unincorporated body or non-profit entity to its own members are exempt from service tax under certain conditions. These include services offered as a trade union, activities exempt from service tax, and sourcing goods or services up to 5,000 per month per member for common use in a housing society or residential complex. Resident Welfare Associations (RWAs) acting as pure agents for their members can exclude collected amounts from taxable services if they comply with specific rules. Contributions for exempt activities, such as healthcare camps, are not subject to service tax, while taxable activities require tax payment.

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