Page 118 - GSTL_30th April 2020_Vol 35_Part 5

604 GST LAW TIMES [ Vol. 35
is registered by way of crossing over of threshold limit of Rs. 20
lakhs. The relevant portion of the provisions of law is as under :-
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

Sl. Chapter, Description of Services Rate Con-
No. Section, (per dition
Heading, cent.)
Group or
Service Code
(Tariff)
(1) (2) (3) (4) (5)
77 Heading Service by an unincorporated Nil Nil
9995 body or a non-profit entity regis-
tered under any law for the time
being in force, to its own members
by way of reimbursement of
charges or share of contribution -
(a) as a trade union; (b) for the
provision of carrying out any ac-
tivity which is exempt from the
levy of Goods and Services Tax; or
(c) up to an amount of [seven
thousand five hundred] rupees per
month per member for sourcing of
goods or services from a third per-
son for the common use of its
members in a housing society or a
residential complex.

(i) Further, a Circular No. 109/28/2019-GST, dated 22-7-2019 issued by
CBIC clarified on applicability of GST on services provided by
RWA, the relevant portion is as under :-

S. Issue Clarification
No.
1. Are the Supply of service by RWA (unincorporated
maintenance body or a non-profit entity registered under
charges paid any law) to its own members by way of reim-
by residents to bursement of charges or share of contribution
the Resident up to an amount of Rs. 7500 per month per
Welfare Asso- member for providing services and goods for
ciation (RWA) the common use of its members in a housing
in a housing society or a residential complex are exempt
society exempt from GST. Prior to 25th January, 2018, the ex-
from GST and emption was available if the charges or share of
if yes, is there contribution did not exceed Rs. 5000/- per
an upper limit month per member. The limit was increased to
on the amount Rs. 7500/- per month per member with effect
of such charges from 25th January, 2018. [Refer clause (c) of Sl.
for the exemp- No. 77 to the notification No. 12/2018-Central
tion to be Tax (Rate), dated 28-6-2019]
available?

GST LAW TIMES  30th April 2020  118