TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
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....-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-13/2019-20 Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- 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 housin....
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....of contribution did not exceed ₹ 5000/- per month per member. The limit was increased to ₹ 7500/- per month per member with effect from 25th January 2018. [Refer clause (c) of Sl. No. 77 to the notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 as amended vide notification (2/2018) No. No. FD 48 CSL 2017, dated 25.01.2018] 2. A RWA has aggregate turnover of ₹ 20 lakh or....
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.... More than ₹ 7500/- No ₹ 7500/- or less Yes ₹ 20 lakhs or less More than ₹ 7500/- Yes ₹ 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 &#....
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....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 ₹ 15000/- per month as maintenance charges towards maintenance of each apartment to the RWA (₹ 7500/- per month in respect of each residential apartment), the exemption from GST shall be available to each apartment. ....