RWA needs GST registration if aggregate turnover $ > \text{₹ }20$ lakh (or $\text{₹ }10$ lakh for specified states).

To its own members against membership fee $\leq \text{₹ }1000$ per member per year:

Engaged in welfare activities for industrial/agricultural labor or farmers.
Promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities, environment protection.

4.22 Other Exempt Services

Transfer of a Going Concern: As a whole or independent part thereof.
Renting of Residential Dwelling: For use as residence, except when rented to a registered person.
- Exemptions for Registered Persons: Proprietor renting in personal capacity for own residence (not for proprietorship concern).
- Taxable: Accommodation services for students/hostels/P.G. accommodations.
- RCM: For renting to a registered person (whether for commercial or residential use), tax is paid by registered person under RCM.
Accommodation Services: Value of supply $\leq \text{₹ }20,000$ per person per month, for minimum continuous period of 90 days.
Satellite Launch Services.
Giving on Hire:
- Motor vehicle (carrying $ > 12$ passengers) to State Transport Undertaking (STU).
- Electrically Operated Vehicle (carrying $ > 12$ passengers) to a local authority.
- Means of transportation of goods to a Goods Transport Agency (GTA).
- Motor vehicle for transport of students, faculty, staff to a person providing such services to an educational institution (pre-school to higher secondary equivalent).
Access to Road or Bridge: On payment of toll charges (incl. higher toll for overloaded vehicles or vehicles without Fastag).
Transmission/Distribution of Electricity: By an electricity transmission/distribution utility.
- Taxable services by DISCOMS: Application fee for connection, rental charges for metering equipment, testing fees, labor charges for shifting, duplicate bill charges.
- Exempt (Entry 25A): Supply of services like metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.
Services by an Incubatee: Up to total turnover of $\text{₹ }50$ lakh in a FY, if turnover not exceeding $\text{₹ }50$ lakh in preceding FY and $\leq 3$ years elapsed from agreement date.
Research & Development Services: Against grants, supplied by Government Entity; or research association/university/college/institution notified under $35(1)(ii)$ or $(iii)$ IT Act.
Taxable Services by TBI/STEP: Recognized by NSTEDB or bio-incubators recognized by BIRAC.
Collecting/Providing News: By independent journalist, Press Trust of India, or United News of India.
Public Libraries: Lending books, publications, or knowledge-enhancing content.
Organiser to Person for Business Exhibition: Held outside India.
Pre-conditioning, Pre-cooling, Ripening, Waxing, Retail Packing, Labelling: Of fruits and vegetables (not altering essential characteristics).
National Centre for Cold Chain Development: Cold chain knowled