TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
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....Kumar, I.A.S. ----------------------------------------------------------------------------------------------- Circular No. 29/2019/GST CCTs Ref.in CCW/GST/74/2015 Dated : 22.08.2019. Sub: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- reg. ******* Sl.No. Issue Clarification 1. Are the maintenance charges paid by....
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.... [Refer clause (c) of Sl. No. 77 to the notification issued in the G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, Dated 12.12.2017 as amended vide notification issued in G.O.Ms.No.89, Revenue (Commercial Taxes-II) Department, Dated 19.02.2018] 2. A RWA has aggregate turnover of ₹ 20 lakh or less in a financial year. Is it required to take registration and pay GST on maintenance c....
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....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 ₹ 7,500/- per month per member? RWAs are entitled to take ITC of GST paid by them on cap....
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.... 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. 5. How should the RWA calculate GST payable where the maintenance charges exceed ₹ 75....