Kabra Galaxy Star 3 Co-Op Housing Society ., In re

Date: June 4, 2019

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
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Subject Matter

AAR cannot decide if individuals who own flats in a society but have opted not to become the members of the society are at par with the other individual flat owner who have opted for the membership of the society

Exemption

Summary

Q) Individuals who own flat/s in a society but have opted not to become the members of the society, will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or will t…

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by KABRA GALAXY STAR 3 CO – OP HOUSING SOCIETY ,  the applicant, seeking an advance ruling in respect of the following question. Individuals who own flails in a so…

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