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    <title>TAXABILITY OF CONTRIBUTIONS RECEIVED FROM MEMBERS</title>
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    <description>Contributions by a resident welfare association for maintenance and upkeep are consideration for services to members and constitute taxable supply of services under GST; the exemption applies only if individual member contributions per month are within the prescribed threshold, input tax credit is available subject to statutory restrictions, and separately collected corpus fund contributions for contingencies are not taxable.</description>
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