Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA (or 12AB) of the Income-tax Act, 1961 to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), services by an old age home run by central government, state government or by an entity registered under section 12aa (or 12ab) of the income-tax act, 1961 to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. classified under SAC Chapter 99 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.