GST exemption on RWA maintenance applies when per-member contributions meet prescribed limits; otherwise full receipts are taxable. Supply of services or goods by an unincorporated RWA or non-profit entity to its own members for common use is exempt from GST where the contribution or reimbursement does not exceed the prescribed per-member monthly limit; if the RWA's annual aggregate turnover does not exceed the registration threshold it need not register or pay GST even if charges exceed the per-member limit, but where turnover meets or exceeds the threshold and per-member charges exceed the ceiling the entire amount charged is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used to provide supplies to members, and the per-member ceiling applies separately to each residential unit owned.