Exemption for RWA maintenance charges: GST applies if member charges exceed the ceiling and turnover triggers registration. Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for RWA maintenance charges: GST applies if member charges exceed the ceiling and turnover triggers registration.
Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members.
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