https://www.taxtmi.com/circulars?id=62076 Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62076 Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62076