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    <title>RWAs Must Pay GST on Maintenance Charges Exceeding Rs. 7500 Under Entry 77 of Notification No. 12/2017.</title>
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    <description>Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly maintenance charges are covered under Entry 77 of Notification No. 12/2017. Therefore they are taxable if the total amount collected by the RWA, by whatever name i.e., monthly maintenance or sinking fund etc., exceeds Rs.7500/-. - AAR</description>
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