Housing society maintenance looks simple until the ₹7,500 per month per member exemption, aggregate turnover threshold and ITC questions collide. RWAs and commercial property managers need a clear monthly GST working.
CBIC Circular 109/28/2019-GST clarifies that services by an RWA to its own members by way of reimbursement of charges or share of contribution up to ₹7,500 per month per member for common use of members in a housing society or residential complex are exempt. The circular also explains registration threshold and how the ceiling is applied.
| Situation | GST result to check | Evidence |
|---|---|---|
| Monthly maintenance up to ₹7,500 per member | Exemption may apply if other conditions are met. | Member ledger and monthly invoices. |
| Charges exceed ₹7,500 per member | Circular clarifies exemption is not available where charges exceed limit. | Invoice calculation and tax working. |
| RWA aggregate turnover up to ₹20 lakh | Circular says registration not required even if member charge exceeds ₹7,500. | Annual turnover working. |
| Owner has two flats | Ceiling applied separately per residential apartment/member relationship as clarified. | Flat-wise member ledger. |
The circular clarifies that RWAs are entitled to ITC of GST paid on capital goods, goods and input services used for making taxable supplies to members where charges exceed the exemption limit, subject to normal law. Maintain supplier invoices and inward register.
This draft uses official GST law, rules, GST Council, CBIC/GST portal and government-source material only. Before publishing, re-check whether any notification, circular, rule text or portal workflow has changed after the draft date.