GST Exemption for Non-Profit Services to Members: Focus on Welfare, Education, and Environment with Fee Cap of 1,000 Annually.

Services provided by unincorporated bodies or non-profit entities registered under current laws, focusing on the welfare of industrial or agricultural laborers or farmers, and promoting trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities, and environmental protection, are exempt from GST. This exemption applies to services offered to members for a membership fee not exceeding 1,000 per member annually. Charitable activities include public health care, advancement of religion or education, and environmental preservation. Rural areas are defined as villages excluding urbanized zones as notified by the government.