GST exemption for RWAs on contributions up to ₹7500 is ‘member-specific’: West Bengal AAR

The West Bengal Authority for Advance Rulings (WBAAR) has stated that the Goods & Services Tax (GST) exemption for Resident Welfare Association (RWAs) on monthly contributions up to ₹7500 would be member-specific. Experts believe that further clarity is needed regarding the applicability of GST on ad hoc charges collected by RWAs. A 2019 circular stated that the supply of service by an RWA to…