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of <h1>GST Exemption on RWA Maintenance Charges: Up to Rs. 7500 Exempt, Full GST Applies If Exceeded.</h1> The circular addresses the GST implications on monthly subscriptions or contributions charged by Residential Welfare Associations (RWAs) from their members. It clarifies that maintenance charges up to Rs. 7500 per month per member are exempt from GST. If the RWA's annual turnover is Rs. 20 lakh or less, it need not register for GST even if charges exceed Rs. 7500. RWAs can claim input tax credit on GST paid for inputs and services. The exemption limit applies per apartment owned, not per person. If charges exceed Rs. 7500, GST is payable on the entire amount. The circular took effect on July 22, 2019.
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