TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
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.... July, 2019. Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members No. CT/GST-15/2017/81.- A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential c....
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....d 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. 12- State Tax (Rate) FTX.56/2017/25 dated 29.06.2019] 2. A RWA has aggregate turnover of Rs. 20 lakh or less in a financial year. Is it required to take registration and pay GST on maintenance char....
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.... 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 of GST liability on such supplies where the amount charged for such supplies is more than Rs. 7,500/- per month per member? RWAs are entitled to take ITC of GST paid by them on capital goods (gen....
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....ns 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 residential apartment), the exemption from GST shall be available to each apartment. 5. How should the RWA calculate GST payable where the maintenance charges exceed Rs. 7500/- per month per memb....