Exemption for member provided services: reimbursements and contributions to member bodies remain non taxable when qualifying under specified categories. Services supplied by an unincorporated body or registered non profit to its own members by way of reimbursement or share of contribution are exempt where provided as a trade union service, for activities exempt from service tax, or for sourcing third party goods or services for common use in a housing society or residential complex up to a capped monthly amount per member; RWAs acting as pure agents may exclude such collections from taxable value subject to prescribed conditions, and contributions for exempt activities are not taxable while contributions for taxable activities are liable.