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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 ..... fy issues 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. Serial No. Issue Clarification 1. Are the maintenance charges paid by residents to the Resident Welfare Association (RWA) in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 47/ST-2, dated 30.06.2017 as amended vide notification No. 22/ST-2, dated 25-01-2018] 2. A RWA has aggregate turnover of ₹ 20 lakh or less in a financial year. Is it required to take registration and pay GST on maintenance charges if the amount of such charges is more than ₹ 7500/- per month per member? No. If aggregate turnover of an RWA does not exceed ₹ 20 Lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king 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 ₹ 7,500/- per month per member? RWAs are entitled to take ITC of GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of each apartment to the RWA (₹ 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 payable where the maintenance charges exceed ₹ 7500/- per month per member? Is the GST payable only on the amount exceeding ₹ 7500/- or on the entire amount of maintenance charges? The ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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