https://www.taxtmi.com/circulars?id=71400 GST liability of a Residential Welfare Association depends on the monthly contribution per member and its aggregate annual turnover. Contributions not exceeding Rs. 7,500 per month per member are exempt. An RWA with aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even if monthly charges exceed that ceiling. Where both the contribution ceiling and turnover threshold are exceeded, the entire maintenance charge is taxable. Eligible input tax credit may be claimed on inputs, capital goods and input services used for supplies to members. en-us Wed, 31 Jul 2019 00:00:00 +0530 Mon, 21 Sep 2026 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71400 GST liability of a Residential Welfare Association depends on the monthly contribution per member and its aggregate annual turnover. Contributions not exceeding Rs. 7,500 per month per member are exempt. An RWA with aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even if monthly charges exceed that ceiling. Where both the contribution ceiling and turnover threshold are exceeded, the entire maintenance charge is taxable. Eligible input tax credit may be claimed on inputs, capital goods and input services used for supplies to members. Circulars GST - States Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71400