GST not applicable to contributions below Rs. 7,500 per month per RWA member

In re Fortune Estates Association of Apartment Owners (GST AAR West Bengal)

In the case of Fortune Estates Association of Apartment Owners, the West Bengal Authority for Advance Ruling addressed whether a Residential Welfare Association (RWA) must charge GST on contributions from all members or only from those exceeding Rs. 7,500 per month. The RWA sought clarification on whether GST applies to all members regardless of their individual contributions or only to those whose monthly share exceeds the specified threshold, considering the association’s annual turnover exceeds Rs. 20

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