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

To,
The Principal Chief Commissioner/ Chief Commissioners/ Principal
Commissioner/ Commissioner of Central Tax (All)/ The Principal Director
Generals/ Director Generals (All)
Madam/ Sir,
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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