GST exemption for old age home services where inclusive monthly consideration covers boarding, lodging and maintenance. Services by an old age home operated by the Central Government, State Government or by an entity registered under the Income-tax Act are exempt from GST when supplied to resident senior citizens for consideration capped at a prescribed monthly amount per member, provided the consideration charged is inclusive of charges for boarding, lodging and maintenance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for old age home services where inclusive monthly consideration covers boarding, lodging and maintenance.
Services by an old age home operated by the Central Government, State Government or by an entity registered under the Income-tax Act are exempt from GST when supplied to resident senior citizens for consideration capped at a prescribed monthly amount per member, provided the consideration charged is inclusive of charges for boarding, lodging and maintenance.
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