Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

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..... hamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the 31st Oct., 2019. Madam/Sir, Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- reg. Various doubts have arisen 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. Sl. No. .....

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..... No. If aggregate turnover of an RWA does not exceed ₹ 20 Lakh in a financial year, it shall not be required to take registration and pay GST even if the amount of maintenance charges exceeds ₹ 7500/- per month per member. RWA shall be required to pay GST on monthly subscription/ contribution charged from its members, only if such subscription is more than ₹ 7500/- per month per member and the annual aggregate turnover of RWA by way of supplying of services and goods is also ₹ 20 lakhs or more. Annual turnover of RWA Monthly maintenance charge Whether .....

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..... plied per residential apartment or per person 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 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/- per month in respect of each residential apartment), the exemption from GST shall be available to eac .....

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