Circular 109/28/2019 - Central Tax

Date: July 22, 2019

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Subject

Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members

Content

A number of issues have been raised 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. Issue Clarification 1. Are the maintenance charges  paid by residents to the  Resident Welfare A…

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