TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ***** New Delhi, the 22nd July, 2019 To, The Principal Chief Commissioner/ Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) Madam/ Sir, Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. A number of issues hav....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds for the common use of its members in a housing society or a residential complex are exempt from GST. Prior to 25th January 2018, the exemption was available if the charges or share of contribution did not exceed Rs. 5000/- per month per member. The limit was increased to Rs. 7500/- per month per member with effect from 25th January 2018. [Refer clause (c) of Sl. No. 77 to the notification No....
X X X X Extracts X X X X
X X X X Extracts X X X X
....turnover of RWA Monthly maintenance charge Whether exempt? More than Rs. 20 lakhs More than Rs. 7500/- No Rs. 7500/- or less Yes Rs. 20 lakhs or less More than Rs. 7500/- Yes Rs. 7500/- or less Yes 3. Is the RWA entitled to take input tax credit of GST paid on input and services used by it for making supplies to its members and use such ITC for discharge o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....residential apartment owned by him separately. The ceiling of Rs. 7500/- per month per member shall be applied separately for each residential apartment owned by him. For example, if a person owns two residential apartments in a residential complex and pays Rs. 15000/- per month as maintenance charges towards maintenance of each apartment to the RWA (Rs. 7500/- per month in respect of each residen....