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GST - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Levy of GST - Valuation - Resident Welfare Association (RWA) ...

GST

June 6, 2022

Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly maintenance charges are covered under Entry 77 of Notification No. 12/2017. Therefore they are taxable if the total amount collected by the RWA, by whatever name i.e., monthly maintenance or sinking fund etc., exceeds Rs.7500/-. - AAR

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