Summary
Yeshasvini Co-operative Members Health Care Trust, registered under Section 12AB, sought a ruling on its scheme services. The Authority held them exempt under Entry 77A of Notification 12/2017-Central Tax (Rate), which covers non-profit welfare bodies serving members for up to Rs 1,000 per member per year.
What it means for you
Non-profit welfare bodies charging members up to Rs 1,000 a year can claim the Entry 77A exemption if they meet its conditions.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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