https://www.taxtmi.com/circulars?id=62094 Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 07 Aug 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62094 Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies. Circulars GST - States Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62094