Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. - GST - States - 28/2019-GST (State)

No. F.1-11(8)-TAX/GST/2019/7147-53 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST. PIN -799006. Dated, Agartala, the, 25 th July, 2019. Circular No. 28/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. The Department of Revenue, Tax Research Unit vide Circular No. 109/28/2019-GST dated 22nd July. 2019 has issued clarification in respect of issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 109/28/2019-GST dated 22 nd July, 2019 by the Department of Revenue, Tax Research. Enclo.: Circular No. 109/28/2019-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura