https://www.taxtmi.com/circulars?id=62217 Supply of maintenance or subscription services by a Residential Welfare Association to its members is exempt from GST where charges are reimbursement or contribution for common goods and services and do not exceed the prescribed monthly ceiling per member. If the RWA's aggregate annual turnover exceeds the registration threshold, charges above the monthly ceiling render the entire amount taxable; if turnover is below the threshold, registration and GST are not required even if charges exceed the ceiling. RWAs may claim input tax credit on inputs, capital goods and input services used for such supplies. The ceiling applies per residential unit owned. en-us Thu, 22 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62217 Supply of maintenance or subscription services by a Residential Welfare Association to its members is exempt from GST where charges are reimbursement or contribution for common goods and services and do not exceed the prescribed monthly ceiling per member. If the RWA's aggregate annual turnover exceeds the registration threshold, charges above the monthly ceiling render the entire amount taxable; if turnover is below the threshold, registration and GST are not required even if charges exceed the ceiling. RWAs may claim input tax credit on inputs, capital goods and input services used for such supplies. The ceiling applies per residential unit owned. Circulars GST - States Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62217