in our RWA maiantenance is charged per sq ft. GST is collected only from members paying more than 7500/month. now RWA claims ITC on its inputs and the saving from that is passed on to ALL members by reducing overall maintainance.

but here is my doubt. since billing is per sq ft we can actually calculate exaclty how much each GST paying member contributed to the RWA’s ITC pool. so shouldnt the benefit under sec 171 go back only to those members and not to everyone incl exempt members?

if we give it to all members arent the GST paying members basically cross subsidising the others? is that not profiteering techincally?

has any AAR or circular dealt with this? pls advise