Exemption for member reimbursement of shared services in housing associations preserves GST relief subject to defined limits. Services by an unincorporated body or a non profit entity to its own members by way of reimbursement of charges or share of contribution are exempt from GST when provided as a trade union, for carrying out activities exempt from GST, or for sourcing goods or services for common use in a housing society or residential complex, subject to a per member monthly ceiling of seven thousand five hundred rupees. Definitions of residential complex, single residential unit, and trade union are specified and a related circular on RWA subscriptions is referenced.