GST exemption on RWA maintenance charges clarified, with turnover and per-member thresholds determining taxability and ITC entitlement. Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on RWA maintenance charges clarified, with turnover and per-member thresholds determining taxability and ITC entitlement.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies.
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