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of <h1>GST Exemption Clarified for RWA Maintenance Charges; No GST for Charges Up to Rs. 7500 Per Unit Monthly.</h1> The circular addresses the applicability of GST on 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 individual charges exceed Rs. 7500. RWAs can claim input tax credits on GST paid for goods and services used. The exemption applies per residential unit owned, not per person. If charges exceed Rs. 7500, GST is payable on the entire amount. The circular is effective from July 22, 2019.
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