https://www.taxtmi.com/circulars?id=62084 Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members. en-us Tue, 30 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62084 Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members. Circulars GST - States Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62084