Residential Welfare Association of Ekta Co-operative Housing Society, registered under the Societies Registration Act, 1860 charged from its 3 members as below against provision of various services for May, 2024 : Member

Answer 4(a) As per section 2(17) of CGST Act, "Business" includes provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; As per section 2(84) of CGST Act, "Person" includes a co-operative society registered under any law relating to co-operative societies or Society as defined under the Societies Registration Act, 1860. Thus, Ekta co-operative housing society (being a person as defined above) provides services to its member in the form of facilities or benefits to it member (in course of business) for a consideration. Hence based on above definition and concept of supply, it also gets covered under GST. Calculation of the taxable amount of Society under GST: Member Repair & Maintenance Parking Charges (Fully Taxable) Water Charges Property Tax (Common Area) Total Amount to be considered in limit of 7500 Taxable Amount Pooja Flat 1 6500 500 2000 (non-taxable) 800 9800 7300 (Exempt) 500 Pooja Flat 2 7000 - 500 (non-taxable) 800 8300 7800 (Taxable) 7800 Srinivas 5500 1000 1800 (non-taxable) 800 9100 6300 Exempt 1000 Total 9300 Working Notes: As per the provisions of GST and decided case laws, the various services provided by society would be exempt/taxable as under: As per Entry 77 of the GST Exemption Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28th June, 2017, the maintenance charges paid by residents to the Resident Welfare Association (RWA) in a housing society is exempt from GST up to an amount of ₹7,500 per month per member. If a person owns more than one residence in a society, then a 'separate' ceiling of ₹7500 is considered as the second unit also gets an individual exemption of ₹7500. In case of Parking Charges- Generally charged to members for using space on Parking. It is purely one to one basis and not for common use, it is chargeable to Tax and is not counted in exemption limit. In case of Water Charges: If water charges are collected by society individually on behalf of members, it is not counted for exemption and also not chargeable to tax, since society is acting as agent on behalf of Govt. for the taxes to be paid. If water charges are collected by society for common use, then it is included in the limit of ₹7500 and will be taxable too. For property tax charged on Common Area, then it is included in the limit of ₹7500.