GST exemption on residential association maintenance charges ends if per-member threshold exceeded and registration turnover met. GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.
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 residential association maintenance charges ends if per-member threshold exceeded and registration turnover met.
GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.
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