Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in, - (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. — GST rate 0%
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | Heading 9995 |
| Category | Association |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in, - (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (rs 1000/-) per member per year. classified under SAC Heading 9995 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.