TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
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....oner of State Tax, Andhra Pradesh Present: Sri. Peeyush 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. ******* ....
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....d to Rs. 7500/- per month per member with effect from 25^th January 2018. [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 Rs. 20 lakh or less in a financi....
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.... 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 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....
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.... 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 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 GS....