No GST exemption to RWA if per member monthly contribution exceeds Rs. 7500

In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka)

The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry and for contributions above Rs 7500/- per member per month, the difference amount alone is liable to tax. This is not a correct interpretation of the Notification. The exemption as per the entry 77 of the Notf No 12/2017 CT (R) is available only when a member’s contribution per month is upto

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