GST exemption for non-profit healthcare membership services applies where social welfare and prescribed subscription conditions are satisfied.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST exemption under Serial No. 77A of Notification No. 12/2017-Central Tax (Rate), as amended, applies to a registered non-profit entity's healthcare scheme services subject to the prescribed conditions. Promotion of social welfare is construed broadly to cover cashless treatment for economically weaker and vulnerable groups, while incidental membership fees do not make the activity commercial. Registration under sections 12AA/12AB of the Income Tax Act established the entity's non-profit status. Services were confined to enrolled members and eligible family members, and the annual family contribution, apportioned per covered member, did not exceed Rs. 1,000 per member.....