The applicability of GST top RWA's

[ ]( # ) [ ]( # )   [ ]( http://r.sigma-institute.website/mk/cl/f/4dd7hoV_tKg1xgqJ2lPl180gjHdPBcA4Ar3mp6V0r4nH4lJXJNCKFVVzDM_IKSLSTZxZHM68yOuEf76x-mbJudGKrEYn6c7yVREb93Dx-K6ICAWga48VoExviPH01zmURRJ5G0iubBjSwvxxVGr4S3R7paaari8Wcc2t7_nlbBpLS2RIfNaSsSD02cEQeD73EAmKVCu8TiKqe-tXR9st0Mx6NH7gyz9_zM8bScmDhaQ-YlYyWSf9xMJBOrdiDVaJzyMwPEgCA5qavOa-2zCQyY1C_CvPY5VcY1ekUkFdBB06dyd2LSDklj3UQoGlfZMfJarGzdC9XssEU74s__fSBN3CnzaOoG77rLKU7n1mYAs3OtSN4g )   [ ]( # ) COMPUTER FOR ONLINE CLASSES [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/GIyDUjFhcl82r-vl6Mg6PZ2N_py_MNOFb5IrMmkjau3n1A9t3ZvOtdiIyqbitPa6py8DkZKKc8sO_gnpLAHoqH8CtkNwpqOafuPT_ZRAZKtpa0W5hbmPlTKUfMiVZmnNCBwUTbP627DNFiZEu0TcReMW5yZKDlF_6AKIjmyzOvVCbF5-_fSO_NzttwhsVrZlaicdajUvEun7IMhIeRU_eBoi0V72Nncvx8-H6JjJRCzw1WxSAvRafyxf1m8uLxoNKesnju9EbkZ7SfVmhw15umM_3VvxIiQawRYIGgikUvNX4kcZmbo6w6yDGF2hnzODV8W47TTfgA48Y1f5AsH3rveangfNXfH0IeInPAYpeIXMb4WfDA ) [ ]( # )   For online classes we are providing a complete set of computer with UPS in following specifications: Monitor 15"; Camera & headphone CPU: 160 GB HDD, 2 GB RAM, Core 2 duo Keyboard, mouse UPS ( Electronic voltage stabilizer ) This complete set we offer pan India for Rs. 21000/- ( All inclusive ) One extra 160 GB Hard disk will be supplied free of cost within 5 years, if present becomes in sufficient. All carry "M.I.'s" 1 year warranty.       [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/NVmuGt62ZX4dwFpCL6qesUKdFrdv8H-9FviiXp4FgvdvZhCcenUHuC0mqqrEzdAoIlqMZAo9SYqx9pj3gMcs2XxDl0ZEVc5c20v9pur950mg-sAzm0f_5NqzsDwPJbFiZvnEZq0ZHNCJL_QGO2ApGifDUfCVjKeogYRTtqyoLr4UvQ62jpAuV1kVrZ0MQynsMSaYgf5_wjjVjaahuGtW2fQp-OhRPWychpVVjW1JEHIij3AJfjm8J-DLerT59CNSHZBVTxkjEh-5PZvYQWLy4zovysEe-Ui7DH2DzfSk77Yy4ha1Q2x37JcKoavACqk52stlvg3rFazN7DGuP-UTiHFHmtxT2UPjUkJMU6vypqkDf6fzAA ) We understand the hardships...   Hardships of the parents, hardships of teachers, hardships of every such individual who is now compelled to work from home; be it student or the the professional now computer set is must. we decided to help all such people by providing the complete set including UPS to save your machine for longer life. In comparison to laptops desktop is robust & long  lasting and also cheap & best ! For getting this deal, please click the button below:   [ Button ]( http://r.sigma-institute.website/mk/cl/f/FgQDifRJcD5iTMc34SxVGjP5hDCwcD7V6cRf7PIjKGdO-jJj9UDhm1SSJlUInY9QrryEz5eueMMXrPSDZr0WUv-GgfqBSckjjXqQ47OOJqfkQVrwewNxMehFFh3JjcxwVq-4lj1vUtbhFBtx-soPzmrVfovtfU2rBhJ1oTITWICTBuCsqt4qVFvJL-TWpolw-Y8TlPwfa8FB1YqYsJLTbMAfS4Hv-r8Xb0BbVsvouqNjp-KT57tq7e9ea8PmSqu6N73JGbX_JrifA3a82OAZ2noLA_u4QaIxv-jP2GThvr1CRwMSVg1JIkUJlNeTvH2AYh3FE-EpLNr-3luqcEsUjwt9pXR2tJi7uzEe20O_vskXXUXXwg ) [ ]( # ) [ ]( # )   SIGMA INSTITUTE Delhi Cell: 9899075161 [ ]( http://r.sigma-institute.website/mk/cl/f/HjOqelj7GWnUwLFZMNoEYG2kZx_oNmrejfk989Gj-JDp-MZXOK3pySNt4ZKLRimQ2MtKj378VxqJ1Rt7BbjjddoK8apnhA2UJh3v22NPNWOGsEHCw2xrOlJJl5o8QIsjGSnGksqxRNoOMg18jGvyJ4qUggVfq4Dy303S1dYThRdNC-S0XqmH0zsh7yKYyQwMOFc0oprdOOTMG4B1JZYcHUcTZ4Vt7lF_RvNp1PMoT3HYVD8nm4mSyHFu3W4UyE70p-f4es9TLuRCLSiW11EnvPhjScU6U8SAhB6tZ2gKEU3vwN9TR0IAVHs_fu3pxtsHJr4Lb2mElLe4ixSWuBdU5-RbHvh-iw ) [ ]( http://r.sigma-institute.website/mk/cl/f/abAuUnfl2ns1cHJHCcZyxHf9bjxMVQld_jvtR8HDJAfbzeD4J8dma8D_gJls7ZoTIC6Zqd-Ust9g9BZ5U3QOvGzncSY1KYVuDhM21rgDBbs4UrZFxDZ2Bd3S5NmLlPxDFUGW39RHRSMzbpFX5eI5wfP4TZODBkQcu_QbyXMni-9vgDg1gdtJCULq3_LIhzhetU49kbL99kNf_H_4e5P7I8Dl96ZKNB_9WO0_104VWQnm4_jHcyj4-_xuLMI9KBF8KWkRkqCCOez1lQZo8D9PHUqYIPuAZDRBMbrE-m4jXWf348N5ar80fJBAW3jCLShjlfpr1pB-GmssDNQAxj2gwjyQHQ ) [ ]( http://r.sigma-institute.website/mk/cl/f/HDr5Kf7uo8ASwo2ynH0TJcp-DG-Atk3MADVKGCuDK_WI-Y3_1M1TSA-Y3dZjwcfhZVhch0qwBpm-XdsfNm9xIxkf_2xruZXSJho0yVyiZFeDwWbUbKzAcDemv1kYty_Wn6mNWUzAyDF6_rSRZJJT_PtqV-7zP-nCKPwRh6TtbKPjbCrtC5_w5nKz060-ezfSl3NPCNPFAVDLbXIPve-7F4OMUekg5yzSRwRYCyP8NnnXblWH7tNsInqvZWUrQf4u80-gbkS2zvSEt2CwQSNpAmDxwevGWX6NeP6lJJXtHTQxVDZ-zZDj61zpPAXgjfEiK56jvcRTYXB76Et3ICIW_yU ) [ ]( http://r.sigma-institute.website/mk/cl/f/53cz1td5HJaqvwyWAh1FHml5Ixvj23WRFAD0hdoGoS6Gf5-fl8LprRkKYudGRtRj33A3hw_zFRDqY4llaAbD5PjcOAqZRqQ1fqdGJNYnqUspXsOlcDGYA2VgmCu5BXGrhEUz_q3ost9O2dAOoxeb2WHtWh4gYKQqcq1PxzuwVWeDOPeNxpQ1BQaCO84OkB7AzjbbOie9l8EUMLHPfWzkF1UIzdYhR5AArNHRwaAiUvdM4du7bAqicOuadQuVbBrStTsBuwu7vcV0f8ayj4C814yytshyOxDpRXDyoxP3g_GQzyWYTJyRvhWuTlSMpV_Q9b6ZBZ1BfpUpV0vXGJa9nZ7PCwIlQm-1GHprDNc ) [ ]( http://r.sigma-institute.website/mk/cl/f/iNakrRz_qTt6QuqBeTG-zwytxjq850ORhoWqggtXsTiC8BHbLU4r2vnBGYQtEfk-FvM_hi4gAIsKUWqOndZFp8pkUQv-Y62OJwSBbSDXHweYvQOABfarr0Ly6bU47sDD4gafqtq2BrmXQFCeJiD2w0Y1RnklqbWlc7hBAkPvBhDSfK30IUZrCM_-qS1GnT7l3kOqQw7pdxzuor3CW7FCO72Cm_v2a1DWa3C_hh_SJC2_zkBBn2o2ZSlk9BdQpbdpGKRQA537-AqHPhS_nDNJ03yCcJZrc2Kn6lBFBwG8VLdU2uyZLrQqvSqDLP3zc-bOWbe1MbugHhhNg6gtp2l1ZIw0MotPOQ ) [ ]( http://r.sigma-institute.website/mk/cl/f/eaZ6w21ZEDoJe942XocFOBdFYwaJfQ9aVbuy3VQwwXbu59l04yj0jZw9Hs1i4XnlUKAId4NE8M1LT5w0GliE-fGaw9rLW8hUprlpJfZhw66j9z-JmtqEW86LGO0Y69Z7aqg41OT6u1x2a-esbZEoT15qs2UbZ9ph_gHnvgfv63UW3l33BoV8_6FJIP02T76_4IOSrQhq8qQjxLUyowWY4fRuWc97i45sg6J9J9oAu7YINqIWqmbjO2iAuNpL-Lvib0MwCUc9DKi5F1wA93TkDh0eoxtVB0vUMV32XsbZOhUhXJE0BQ-QJt5knKnoP0xhJschnECdtBSYHr5tPrj4HK-JW10VyC101iCanzQV6M7J7pCAD33WWn1XACWmkVScjHYiVlqQ4fZnmKH6LKs ) [ ]( http://r.sigma-institute.website/mk/cl/f/5CsyGkRTVwwb4_A9Ujpm1QTz3650eEOZdLuI_M53cpeze1dvWIQ0auqQpFue2-hzx3pOztgEcb1xs6DumoUjZVjqXZdmGfBl4wJ3yuT4SSmDK0ztwiKi1xRgjLlNLNjFlCqrnNdHCX3E7Ms-6zGyEqBNyXSH_dyBj4cmsq6GTl9DNEPWKmPGyFuWTbKeI_-8YqFH85nL41t8RUo4esgKK6HtOhUTH4SMe6GRnp58mmQ0X5nPmWQnf4v_0D348UpFx6gcSMqo9fD1SKUaP90t0Pl-xI3grS815VIWQ8AUQaNKD589z-zOLQYrsfVwMPHAtessN--2OcJk-9B1XdEvrVae7E4wJAR_ijkMb6qC ) [ ]( http://r.sigma-institute.website/mk/cl/f/CiSrqij0g3Yi-GIHzVJojNUaj0nmblbrB436zw4UauZUT-UxYSxtbpb1BRCr9P53KcT8uftket-cN0riOzdNnWlpHsZ5p60F7K1-bazUMZLfeOHCyfYB2mEqYutsYCbTu2RBlQ0XeIwOJYgJ67pwCKecI0rMLgZ0dPKQYgSvUUBBQdu1hwGCEyc_3IpZ-Ck1Cv8QoKmaA0pbh10iEziRwiq1AsMDzGuEfbPlf65epdOqTxgvF1DG3ksywnZhA2wTOeOi0n6Vhdxt_DH1gMoK2gBuXA7INTr_ROwy_FfwEIyAM9WSiAs7BnwazSNouaXlMbcwHkflzwm6aWsC6NUHFcRp2Fz7Kv8U61nb )   [ ]( # )   You received this email because you are registered with Sigma Institute   [ Unsubscribe here ]( http://r.sigma-institute.website/mk/un/O6H2SjPx58i3zlv0brfdGszV-PhT4lMa6eg4rmKJXZ8mPLb3EuMEhIAfeA4n8vcNNKTTLKcpkIjqoSvFpimqbsWUah2WSpGBbu0syViMg19egPIgOnOV3VDtFjxExOBm89aucQQGatlL2kIAoFb7lxb7TT5MWxiW4RF-EqMIVRWNZepw048SfREQO_oPRNols0IgtNDfXr0N1dct-FP6IcIOUtY )   [ ]( # )   © 2020 Sigma Institute   more  

Relaxation upto Rs. 20 lakh If the aggregate turnover of such RWA is upto Rs.20 Lakh in a financial year, then such supplies would be exempted from GST even if charges per member are more than Rs. five thousand. Entitlement of ITC with respect to capital goods & Input services Unlike earlier, they would now be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods, due to which the tax burden on RWAs will be lower. × Exemption from GST Services provided by RWA (unincorporated body or a registered non- profit entity) to its own members by way of reimbursement of charges or share of contribution up to an amount of five thousand rupees per month per member for providing services and goods for the common use of its members in a housing society or a residential complex are exempt from GST. Withdrawal of exemption RWA shall be required to pay GST on monthly subscription/contribution charged from its members if such subscription is more than Rs. 5000 per member and the annual turnover of RWA by way of supplying of services and goods is also Rs. 20 lakhs or more. GST rate beyond the threshold limit RWAs supplying of services and goods aggregating more than Rs 20 lakhs per annum will attract 18 per cent GST. more  

The following exemption is available for RWA. Refer (c) (Sl. No. 26 of list of Exemptions) "Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution ‑ (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of GST; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;" more  

RWAs are taking services of security , electrical , civil , contractors and providing services to residents. They are liable to GST as they are also running cooperative stores. more  

GST rules that if you are a taxable person then you have to registered under the GST. For that you must have a PAN Card Number whether a Society or an Association. more