GST exemption ceiling for residential association subscriptions determines taxability, registration obligations and input tax credit entitlement. Supplies by RWAs to their members for common use are exempt from GST where member contributions do not exceed the prescribed per member monthly ceiling; if contributions exceed that ceiling the entire amount becomes taxable. Registration and GST liability also require the RWA's annual aggregate turnover to meet or exceed the prescribed threshold; RWAs below that turnover need not register even if contributions exceed the ceiling. The per member ceiling applies separately to each residential apartment owned, and RWAs may claim input tax credit on capital goods, goods and input services used to supply members.