GST exemption cap for residential association maintenance determines whole amount taxability and registration obligations based on turnover. Supply of services and goods by a Residential Welfare Association to its own members is exempt from GST where charges do not exceed Rs. 7,500 per month per member; the exemption limit was raised from Rs. 5,000 to Rs. 7,500. An RWA with annual aggregate turnover up to Rs. 20 lakh need not register or pay GST even if charges exceed Rs. 7,500. If aggregate turnover meets the threshold and charges exceed the cap, the entire maintenance amount is taxable, not merely the excess.
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 cap for residential association maintenance determines whole amount taxability and registration obligations based on turnover.
Supply of services and goods by a Residential Welfare Association to its own members is exempt from GST where charges do not exceed Rs. 7,500 per month per member; the exemption limit was raised from Rs. 5,000 to Rs. 7,500. An RWA with annual aggregate turnover up to Rs. 20 lakh need not register or pay GST even if charges exceed Rs. 7,500. If aggregate turnover meets the threshold and charges exceed the cap, the entire maintenance amount is taxable, not merely the excess.
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