GST on housing society services: exemption for member reimbursement below monthly threshold; excess contributions attract GST. Provision of facilities or benefits by a co operative housing society to its members for a subscription or other consideration is treated as business and therefore a supply liable to GST unless exempt. Exemption permits non profit unincorporated bodies to reimburse or collect contributions for sourcing goods or services for common use up to a specified monthly per member limit, and statutory levies collected on behalf of authorities are excluded from that limit. If contributions exceed the exemption limit, GST applies to the excess, while registered societies may claim input tax credit on eligible inputs.