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TMI BlogIssues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its membersX X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members - reg. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was available if the charges or share of contribution did not exceed Rs 5000/- per month per member. The limit was increased to Rs. 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. 2/2018- Central Tax (Rate), dated 25.01.2018] 2. A RWA has aggregat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... More than Rs. 7500/- No Rs. 7500/- or less Yes Rs. 20 lakhs or less More than Rs. 7500/- Yes Rs. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for each residential apartment owned by him. For example, if a person owns two residential apartments in a residential complex and pays Rs. 15000/- per month as maintenance charges towards maintenance of each apartment to the RWA (Rs. 7500/- per month in respect of each residential apartment), the exemption from GST shall be available to each apartment. 5. How should the RWA calculate GST payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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