TaxTMI 
TaxTMI 
Issues related to GST on monthly subscription / contribution charged by a Residential Welfare Association from its members.
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....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 goods for the common use of its members in a housing society or ....
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.... did not exceed ₹ 5000/- per month per member. The limit was increased to ₹ 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 Tami/ Nadu Notification No. II(2)/CTR/532(d-15)/2017], dated: 29t....
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....s also ₹ 20 lakhs or more. Annual turnover of RWA Monthly maintenance charge Whether exempt? More than ₹ 20 lakhs More than ₹ 7500/- No 7500/- or less Yes ₹ 20 lakhs or less More 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....
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.... of the RWA for each residential apartment owned by him separately. The ceiling of ₹ 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 ₹ 15000/- per month as maintenance charges towards maintenance of each apartment to the RWA (₹ 7500/- pe....