Issues related to GST on monthly subscription / contribution charged by a Residential Welfare Association from it's members.

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.... from its members-reg- Madam/Sir, 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 a residential complex. The same have been examined and are being clarified below. $1. Issue No. 1. Are the maintenance charges paid by residents to the Resident Weffare ☐ Clarification a Association (RWA) in housing society exempt from GST and if yes, is there an upper limit on the amount of such charges for the exemption to be available? Supply of service by RWA (unincorporated body or a non-profit entity registered under ....

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....d goods is also Rs. 20 lakhs or more. Annual Monthly turnover of maintenance RWA charge Whether exempt? More than | More than Rs. No Rs. 20 lakhs 7500/- Rs. 7500/- or Yes less Rs. 20 lakhs or less More than Rs. Yes 7500/- 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? Rs. 7500/- or Yes less RWAs are entitled to take ITC of GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps....