https://www.taxtmi.com/forum/issue?id=119878 Special contributions collected by a Resident Welfare Association for specific capital or repair purposes constitute consideration and are to be included in aggregate turnover for GST threshold determination. Notification exemptions for per member maintenance do not prevent inclusion of lump sum project receipts; inclusion can trigger mandatory GST registration and consequent tax and compliance obligations. Associations should segregate exempt and taxable components and follow CBIC guidance and advance rulings when treating corpus or project funds. en-us Thu, 17 Apr 2025 00:21:23 +0530 Sun, 20 Apr 2025 19:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119878 Special contributions collected by a Resident Welfare Association for specific capital or repair purposes constitute consideration and are to be included in aggregate turnover for GST threshold determination. Notification exemptions for per member maintenance do not prevent inclusion of lump sum project receipts; inclusion can trigger mandatory GST registration and consequent tax and compliance obligations. Associations should segregate exempt and taxable components and follow CBIC guidance and advance rulings when treating corpus or project funds. Discussion-Forum Service Tax Thu, 17 Apr 2025 00:21:23 +0530 https://www.taxtmi.com/forum/issue?id=119878