https://www.taxtmi.com/circulars?id=62634 Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies. en-us Thu, 01 Aug 2019 00:00:00 +0530 Mon, 30 Sep 2019 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62634 Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies. Circulars GST - States Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62634