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F: IGST Mechanism and availability of ITC

C: Guidelines on import of gold by Qualified Jewellers as notified by – T...

N: Amendment in Export Policy of sugar

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N: Amendment in import policy of Paper and incorporation of policy condit...

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Govt imposes restrictions on sugar exports from June 1: DGFT

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F: Works Contract Service

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F: Input Reversal on Capital Goods

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GST - Highlights / Catch Notes

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GST - Levy of GST on Resident Welfare Association (RWA) - monthly...

GST
9-11-2021

Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for residential purpose, whenever it includes garages and commercial shops then it is beyond the ambit of the RWA, hence the exemption towards the commercial shops and garages is not applicable to the TP. - The amounts collected by the TP towards aforesaid receipt in respect of supply of services to members, covered under SAC 9995 as “Services of Membership Organisations” and are taxable to GST @ 18% - AAR

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