https://www.taxtmi.com/caselaws?id=409749 The court held that only contributions exceeding Rs. 7,500 to a Resident Welfare Association (RWA) would be taxable under the GST Act, maintaining the exemption for contributions up to Rs. 7,500. The Authority for Advance Ruling's order and Circular No.109/28/2019 were deemed contrary to the exemption provision and were quashed. The writ petitions were allowed, with no costs imposed, and connected miscellaneous petitions were closed. en-us Thu, 01 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409749 The court held that only contributions exceeding Rs. 7,500 to a Resident Welfare Association (RWA) would be taxable under the GST Act, maintaining the exemption for contributions up to Rs. 7,500. The Authority for Advance Ruling's order and Circular No.109/28/2019 were deemed contrary to the exemption provision and were quashed. The writ petitions were allowed, with no costs imposed, and connected miscellaneous petitions were closed. Case-Laws GST Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409749