RWA maintenance charge exemption - GST applies only when per member ceiling is exceeded and turnover threshold met. Unincorporated bodies and non profit entities supplying services to their own members are exempt from GST when such services fall within prescribed welfare, common use or charitable activities and member contributions do not exceed the prescribed per member ceiling. Registration is required if aggregate turnover exceeds the registration threshold, but registration does not negate exemption eligibility. If contributions exceed the per member ceiling, the entire amount is taxable. RWAs may claim input tax credit on inward supplies used to provide member services, and the ceiling applies per residential unit.