https://www.taxtmi.com/caselaws?id=444246 AAR Telangana ruled on GST exemptions for Resident Welfare Associations. Common area electricity charges collected on actual basis and paid directly to electricity department are exempt as pure agent activity. Advance maintenance charges create GST liability upon receipt, requiring reporting in GSTR-1/GSTR-3B. RWAs with annual turnover exceeding Rs. 20 lakhs must pay 18% GST on entire maintenance amount if charges per member equal or exceed Rs. 7500 monthly. If per-member charges remain below Rs. 7500, no GST applies regardless of total turnover. en-us Fri, 29 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444246 AAR Telangana ruled on GST exemptions for Resident Welfare Associations. Common area electricity charges collected on actual basis and paid directly to electricity department are exempt as pure agent activity. Advance maintenance charges create GST liability upon receipt, requiring reporting in GSTR-1/GSTR-3B. RWAs with annual turnover exceeding Rs. 20 lakhs must pay 18% GST on entire maintenance amount if charges per member equal or exceed Rs. 7500 monthly. If per-member charges remain below Rs. 7500, no GST applies regardless of total turnover. Case-Laws GST Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444246