https://www.taxtmi.com/circulars?id=62586 Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used. en-us Thu, 05 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62586 Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used. Circulars GST - States Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62586