Circular No.109/28/2019- GST 1 22-07-2019
F. No. 332/04/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
New Delhi, the 22nd July, 2019
The Principal Chief Commissioner/ Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All)/ The Principal Director Generals/ Director Generals (All)
Subject: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- reg.
A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. The same have been examined and are being clarified below.
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