Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

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....rcial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 29-07-2019 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 W....

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....ex 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 (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 as amended vide notification (2/2018....

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....l 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 m....

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....ential complex shall normally be a member of the RWA for each 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 apar....