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of <h1>GST Clarification: RWAs Exempt from GST on Maintenance Charges Up to Rs. 7500; Registration Exempt Below Rs. 20 Lakh Turnover.</h1> The circular addresses GST issues concerning monthly subscriptions or contributions charged by Residential Welfare Associations (RWAs) to their members. It clarifies that maintenance charges up to Rs. 7500 per month per member are exempt from GST. RWAs with annual turnovers below Rs. 20 lakh are exempt from GST registration, even if charges exceed Rs. 7500. RWAs can claim input tax credit on GST paid for inputs used in providing services. For individuals owning multiple apartments, the Rs. 7500 exemption applies separately to each unit. If charges exceed Rs. 7500, GST is levied on the entire amount. Difficulties in implementing the circular can be reported to the Board.
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