Service by an unincorporated body or a non- profit entity [ Entry No. 77 & 77A ]

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....es provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- * (i) activities relating to the welfare of industrial or agricultural labour or farmers; or * (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, * to its own members against consideration in the form of membership fee upto ₹ 1,000/- per member per year. ANALYSIS * Co-operative Housing Societies are entities registered under the co-operative laws of the respective States. A Co-operative Housing Society is a collective body of persons, who stay in a residential society and ....

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....ount of such charges for the exemption to be available * Clarification * Supply of service by RWA (unincorporated body or a non- profit entity registered under any law) to its own members by way of reimbursement of charges or share of contribution up to an amount of ₹ 7500 per month per member for providing services and goods for the common use of its members in a housing society or a residential complex are exempt from GST. * Prior to 25th January 2018, the exemption was available if the charges or share of contribution did not exceed ₹ 5000/- per month per member. The limit was increased to ₹ 7500/- per month per member with effect from 25th January 2018. * Issue :- A RWA has aggregate turnover of ₹ 20 ....

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....* capital goods (generators, water pumps, lawn furniture etc.), * goods (taps, pipes, other sanitary/hardware fillings etc.) and * input services such as repair and maintenance services. * Issue:- Where a person owns two or more flats in the housing society or residential complex, whether the ceiling of ₹ 7500/- per month per member on the maintenance for the exemption to be available shall be applied per residential apartment or per person. * Clarification * As per general business sense, a person who owns two or more 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 ₹ 7500/- per month pe....