1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Schedules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Schedules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>GST exemption for old age homes under sections 12AA, 12AB; services capped at 25,000/month for 60+ residents.</h1> Services provided by old age homes operated by the Central or State Government, or entities registered under sections 12AA or 12AB of the Income-tax Act, 1961, are exempt from GST. This exemption applies to services offered to residents aged 60 years or older, with a monthly charge not exceeding twenty-five thousand rupees per member. The fee must include boarding, lodging, and maintenance. This provision was amended by Notification No. 07/2021, effective from October 1, 2021, and initially inserted by Notification No. 15/2018, effective from July 27, 2018.
TaxTMI 
TaxTMI 
