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    <title>Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members</title>
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    <description>Supply of services and goods by a Residential Welfare Association to its own members is exempt from GST where charges do not exceed Rs. 7,500 per month per member; the exemption limit was raised from Rs. 5,000 to Rs. 7,500. An RWA with annual aggregate turnover up to Rs. 20 lakh need not register or pay GST even if charges exceed Rs. 7,500. If aggregate turnover meets the threshold and charges exceed the cap, the entire maintenance amount is taxable, not merely the excess.</description>
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