Residential welfare association maintenance charges: GST exempt up to Rs.7500/month per member; entire amount taxable if exceeded. Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies.
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.
Residential welfare association maintenance charges: GST exempt up to Rs.7500/month per member; entire amount taxable if exceeded.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies.
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