TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription / contribution charged by a Residential Welfare Association from its members.
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....AN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 85/2019/TNGST Dated: 05.09.2019 (RC No.26/2019/A1/P&P) Sub: 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 go....
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....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 No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 02/2018 Central Tax (Rate), dated 25.01.2018 and T....
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....r of RWA by way of supplying of services and goods is also Rs. 20 lakhs or more. Annual turnover of RWA Monthly maintenance charge Whether exempt? More than Rs. 20 lakhs More than Rs. 7500/- No 7500/- or less Yes Rs. 20 lakhs or less More than Rs. 7500/- Yes 7500/or less Yes 3. Is the RWA entitled to take input tax cr....
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....e residential apartments in a housing society or a residential 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....