GST exemption ceiling for RWA subscriptions limits taxability; exceeding the ceiling renders the full maintenance 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 monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used.
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 ceiling for RWA subscriptions limits taxability; exceeding the ceiling renders the full maintenance 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 monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used.
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