Gst on maintenance charges by rwas

If the maintenance charges do not exceed Rs. 7500/- per a member, the GST will not be applicable.

The maintenance charges paid by residents to the Resident Welfare Association are exempt from GST up to Rs. 7,500.

If the amount charged exceeds Rs. 7,500 per month per member, GST will be applicable on the entire amount.

Generally GST is not applicable  for maintenance upto Rs. 7,500/- pm.

 RWA must have engaged professional services of a chartered accountant,or you may seek advise of some other CA, to know what is his / her view ?

There is another angle to it. The taxability of GST on RWA can be questioned before the High Court on the principle of mutuality. The Kerala High Court has taken a view based on mutuality principle. However it is likely to be litigated till the Supreme Court as it happened in the context of club/association services in ST context. A conservative view is to avail the exemption to the extent applicable and later pay tax  under protest so that the issue of taxability is kept open expecting a favorable outcome in future by the SC.