GST Exemption for Non-Profit Member Services: Circular No.109/28/2019-GST Clarifies Housing Society Contributions.

Services provided by an unincorporated body or non-profit entity to its members are exempt from GST under certain conditions. These include services as a trade union, activities exempt from GST, or contributions up to 7,500 rupees per month per member for goods or services sourced for common use in a housing society. A "residential complex" is defined as a building with multiple residential units, and a "single residential unit" is a self-contained unit for one family. The GST applicability on monthly subscriptions by Residential Welfare Associations is clarified in Circular No.109/28/2019-GST.