TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members
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....its members- reg. The circular seeks to clarify issues 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 complex. The same have been examined and are being clarified below. Serial No. Issue Clarification 1. Are the maintenance charges p....
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....January 2018. [Refer clause (c) of Serial Number 77 to the notification No. 47/ST-2, dated 30.06.2017 as amended vide notification No. 22/ST-2, dated 25-01-2018] 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 charges if the amount of such charges is more than Rs. 7500/- per month per member? ....
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....he 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 (generators, water pumps, lawn furniture et....
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....artments 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 member? Is the GST p....