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of <h1>GST Clarification: RWAs Maintenance Charges Up to Rs. 7500 Exempt; Exceeding Amounts Taxable, Turnover Below Rs. 20 Lakh Exempt from Registration.</h1> The circular addresses GST issues related to 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 an RWA's annual turnover is Rs. 20 lakh or less, it is not required to register for GST, even if charges exceed Rs. 7500. RWAs can claim input tax credit for GST paid on inputs and services. The Rs. 7500 exemption applies per apartment, not per person. If charges exceed Rs. 7500, GST is payable on the entire amount. Difficulties in implementation should be reported to the Chief Commissioner of State Tax.
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