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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Levy of GST - Residential Welfare Association (RWA) - ...


GST Applies to RWA Maintenance Charges; Exemption for Charges Up to Rs. 7,500 Monthly Per Member.

November 5, 2019

Case Laws     GST     AAR

Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors - activity is liable to GST - Exemption up to ₹ 7,500/- per month per member, is available.

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