Services classification for membership organisations defines taxable scope and specific inclusions and exclusions under GST. Classification governs services of membership organisations under Service Code 9995, covering organizing/promoting religious activities, advocacy of social and political causes, and promoting or defending members' interests, aligned with the Modified UN Central Product Classification. It expressly excludes accommodation, education, and health and social services provided by such organisations, which are to be classified under separate headings.
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.
Services classification for membership organisations defines taxable scope and specific inclusions and exclusions under GST.
Classification governs services of membership organisations under Service Code 9995, covering organizing/promoting religious activities, advocacy of social and political causes, and promoting or defending members' interests, aligned with the Modified UN Central Product Classification. It expressly excludes accommodation, education, and health and social services provided by such organisations, which are to be classified under separate headings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.