GST exemption threshold for RWA maintenance: exceeding it renders the entire charge taxable unless turnover stays below registration limit. Supply of services by an RWA to its own members is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; an RWA whose annual aggregate turnover does not exceed the statutory registration threshold need not register or pay GST even if charges exceed that ceiling. RWAs may claim input tax credit on capital goods, goods and input services used to supply members. If charges exceed the exemption ceiling, the entire amount is taxable. Membership and the ceiling apply per apartment owned.
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 threshold for RWA maintenance: exceeding it renders the entire charge taxable unless turnover stays below registration limit.
Supply of services by an RWA to its own members is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; an RWA whose annual aggregate turnover does not exceed the statutory registration threshold need not register or pay GST even if charges exceed that ceiling. RWAs may claim input tax credit on capital goods, goods and input services used to supply members. If charges exceed the exemption ceiling, the entire amount is taxable. Membership and the ceiling apply per apartment owned.
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