GST exemption on RWA maintenance charges applies up to a prescribed monthly ceiling; exceeding it makes the full charge taxable. Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make 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.
GST exemption on RWA maintenance charges applies up to a prescribed monthly ceiling; exceeding it makes the full charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members.
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