9911796707
TMI Blog2024 (8) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow about chargeability of GST. Whether RWA (unincorporated body) shall charge GST from those members whose maintenance is less than Rs. 7,500 per month in a case where other members of same RWA are contributing more than Rs. 7,500 per month, although the annual turnover of RWA is more than Rs. 20 lakhs per annum? (iv)The applicant wants to know about chargeability of GST. From which members the RWA shall charge GST in a situation where the annual turnover is more than Rs. 20 lakhs, but the share of contribution from maximum members of RWA is less than Rs. 7,500 per month but some paying monthly maintenance (Contribution) of more than Rs. 7,500/-? 1.4 The aforesaid questions on which the advance ruling is sought for are found to be covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff) Description of service Rate (per cent) Condition 77 Heading 9995 Service by an unincorporated body or a non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution- (c) up to an amount of [seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil 2.4 The applicant interprets that their activities as a RWA of providing maintenance services to its own members attracts SAC 999598 which falls under heading "Services furnished by Home Owners Association". 2.5 The applicant argues that notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by residents to the Resident Welfare Association (RWA) in a 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 any law) to its own members by way of reimbursement of charges or share of contribution up to an amount of Rs. 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 Rs 5000/- per month per member. The limit was increased to Rs. 7500/- per month per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption as allowed vide serial no 77 of the Notification 12/2017 Central Tax (Rate) dated 28.06.2017, as amended, is entirely member specific meaning thereby if a RWA collects up to an amount of Rs. 7500/- per month from a member by way of reimbursement of charges or share of contribution, the RWA shall not be liable to pay tax on such amount irrespective of the fact that there may be other members (even from the same person if he owns another flat in the same housing society or residential complex) in respect of whom such quantum exceeds Rs. 7500/- per month. To illustrate, if a RWA who is registered under the GST Act, collects Rs. 7000/- per month as maintenance charges from one of its member and Rs.9000/- from another member in the same re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
