Jayabheri Orange County Owners Association ., In re
Date: June 3, 2022
Subject Matter
GST not applicable where monthly maintenance charged per person is Rs. 7500/- or less even if the annual turnover of the RWA is greater than Rs.20 lakhs
Summary
Where the aggregate turnover of a Residents Welfare Association (RWA) exceeds Rs.20 lakhs in a financial year and the amount collected for maintenance per member exceeds Rs.7500/- then the entire amount is chargeable to GST at the rate of 18%. For ex…
M/s. Jayabheri orange county owners association Sy No 117,119,128/A,128/AA And 129, Nanakramguda, Serilingampally, Rangareddy, Telangana_ 500032 (36AABAJ1713B1ZD) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for…