https://www.taxtmi.com/article/detailed?id=13821 Applicability of GST to RWA maintenance hinges on whether the statutory exemption up to a specified monthly amount per member is partial or an all or nothing threshold. Revenue and CBIC guidance treat the exemption as inapplicable once charges exceed the limit, attracting GST on the entire maintenance; by contrast, Madras High Court rulings hold GST should apply only to the excess over the exempt amount, producing divergent compliance practices and differing ITC consequences. en-us Mon, 17 Mar 2025 07:50:06 +0530 Mon, 17 Mar 2025 07:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13821 Applicability of GST to RWA maintenance hinges on whether the statutory exemption up to a specified monthly amount per member is partial or an all or nothing threshold. Revenue and CBIC guidance treat the exemption as inapplicable once charges exceed the limit, attracting GST on the entire maintenance; by contrast, Madras High Court rulings hold GST should apply only to the excess over the exempt amount, producing divergent compliance practices and differing ITC consequences. Articles Goods and Services Tax - GST Mon, 17 Mar 2025 07:50:06 +0530 https://www.taxtmi.com/article/detailed?id=13821