https://www.taxtmi.com/circulars?id=62078 Supply of services and goods by a Resident Welfare Association to its own members for common use is exempt from GST when the monthly contribution per member does not exceed the notified ceiling; if contributions exceed that ceiling the entire charge is taxable. An RWA below the annual aggregate turnover registration threshold need not register or pay GST even if per member contributions exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to supply members. The monthly ceiling applies per residential unit. en-us Mon, 29 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62078 Supply of services and goods by a Resident Welfare Association to its own members for common use is exempt from GST when the monthly contribution per member does not exceed the notified ceiling; if contributions exceed that ceiling the entire charge is taxable. An RWA below the annual aggregate turnover registration threshold need not register or pay GST even if per member contributions exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to supply members. The monthly ceiling applies per residential unit. Circulars GST - States Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62078