GST exemption for old age homes under sections 12AA, 12AB; services capped at 25,000/month for 60+ residents.

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.