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        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.

        <h1>GST exemption for old age home services where inclusive monthly consideration covers boarding, lodging and maintenance.</h1> 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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