The Advance Ruling Authority held that the exemption under...

The Advance Ruling Authority held that the exemption under Serial No. 77 of Notification No. 12/2017 - Central Tax (Rate) is member-specific for Resident Welfare Associations (RWAs). If an RWA collects up to Rs. 7,500 per month from a member as reimbursement of charges or contribution share, it shall not be liable to pay GST on such amount, irrespective of whether the contribution from other members exceeds Rs. 7,500 per month. The exemption applies individually to each member's contribution, not collectively to the RWA's total collections. Therefore, if an RWA registered under GST collects Rs. 7,000 from one member and Rs. 9,000 from another in the same residential complex, it shall not be liable to pay tax on the Rs. 7,000 amount.