RWA maintenance charges GST exemption applies up to the per-member monthly limit, with turnover and ITC rules shaping liability. GST liability on monthly contributions charged by a Residential Welfare Association depends on the per-member monthly amount and the RWA's aggregate turnover. Services and goods supplied by an RWA for collective use are exempt up to Rs. 7,500 per member per month. If the RWA's annual aggregate turnover is below Rs. 20 lakh, registration and GST payment are not required even where the charge exceeds Rs. 7,500. RWAs may also claim Input Tax Credit on capital goods, goods and input services used for member 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.
RWA maintenance charges GST exemption applies up to the per-member monthly limit, with turnover and ITC rules shaping liability.
GST liability on monthly contributions charged by a Residential Welfare Association depends on the per-member monthly amount and the RWA's aggregate turnover. Services and goods supplied by an RWA for collective use are exempt up to Rs. 7,500 per member per month. If the RWA's annual aggregate turnover is below Rs. 20 lakh, registration and GST payment are not required even where the charge exceeds Rs. 7,500. RWAs may also claim Input Tax Credit on capital goods, goods and input services used for member supplies.
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