{"id":142581,"date":"2017-07-15T16:00:45","date_gmt":"2017-07-15T10:30:45","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=142581"},"modified":"2017-07-15T14:02:49","modified_gmt":"2017-07-15T08:32:49","slug":"services-provided-by-housing-society-resident-welfare-association-not-to-become-expensive-under-gst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/15\/services-provided-by-housing-society-resident-welfare-association-not-to-become-expensive-under-gst\/","title":{"rendered":"Services provided by Housing Society Resident Welfare Association not to become expensive under GST"},"content":{"rendered":"
\n
There are some press reports that services provided by a Housing Society [Resident Welfare Association (RWA)] will become expensive under GST. These are completely unsubstantiated. It may be mentioned that supply of service by RWA (unincorporated body or a registered non- profit entity) to its own members by way of reimbursement of charges or share of contribution up to an amount of five thousand rupees per month per member for providing services and goods for the common use of its members in a housing society or a residential complex are exempt from GST.<\/div>\n
\n

Further, if the aggregate turnover of such RWA is upto Rs.20 Lakh in a financial year, then such supplies would be exempted from GST even if charges per member are more than Rupees Five thousand.<\/p>\n

RWA shall be required to pay GST on monthly subscription\/contribution charged from its members if such subscription is more than Rs. 5000 per member and the annual turnover of RWA by way of supplying of services and goods is also Rs. 20 lakhs or more. Under GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary\/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA.<\/p>\n

Ministry of Finance<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

There are some press reports that services provided by a Housing Society [Resident Welfare Association (RWA)] will become expensive under GST. These <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-142581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news"],"yoast_head":"\nServices provided by Housing Society Resident Welfare Association not to become expensive under GST | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/15\/services-provided-by-housing-society-resident-welfare-association-not-to-become-expensive-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Services provided by Housing Society Resident Welfare Association not to become expensive under GST\" \/>\n<meta property=\"og:description\" content=\"There are some press reports that services provided by a Housing Society [Resident Welfare Association (RWA)] will become expensive under GST. 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Midha, J., in a very significant ruling issued guidelines with regard to the feeding of stray dogs and directions for their welfare. In the present matter, plaintiff approached the Court to restrain defendant 1 from feeding the stray dogs near the entrance\/exit of the suit property.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":375683,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/14\/allahabad-hc-quashes-criminal-case-filed-by-rss-member-resident-against-rwa\/","url_meta":{"origin":142581,"position":1},"title":"“Highly disciplined, respected organization like RSS maligned”: Allahabad HC quashes criminal case filed by RSS member resident against RWA","author":"Sonali Ahuja","date":"February 14, 2026","format":false,"excerpt":"\u201cPrima-facie, a highly disciplined and respected cultural organization like the RSS has been maligned and the membership has been misused in the present case by the informant.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"criminal case filed by RSS member resident against RWA","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/criminal-case-filed-by-RSS-member-resident-against-RWA.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/criminal-case-filed-by-RSS-member-resident-against-RWA.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/criminal-case-filed-by-RSS-member-resident-against-RWA.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/criminal-case-filed-by-RSS-member-resident-against-RWA.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":257986,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/01\/whether-gst-will-be-payable-on-amount-collected-as-fees-from-members-of-a-club-as-monthly-contribution\/","url_meta":{"origin":142581,"position":2},"title":"Maha AAR | Whether GST will be payable on amount collected as fees from \u2018Members\u2019 of a \u2018Club\u2019 as monthly contribution? 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Supreme Court: A Division Bench of Dr D.Y. Chandrachud and M.R. 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