TVH Lumbini Square Vs Union of India

Date: September 13, 2019

Court: High Court
Bench: Madras
Type: Writ Petition
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Subject Matter

Interim Order: In the case of monthly maintenance charges, petitioner is permitted to pay GST only towards the exceeded amount over and above the sum of Rs. 7,500/-

Exemption

Summary

The petitioner is an Association and it is collecting monthly maintenance charges from its members. As per the Notification No. 12/2017- C.T.(Rate) dated 28.06.2017, amended by further Notification No. 02/2018- C.T. (Rate) dated 25.01.2018, there is…

1. Mr. A.P.Srinivas, learned standing counsel takes notice for the respondents. 2. The learned counsel for the petitioner submitted that the order impugned in this writ petition passed by the Advance Ruling Authority, holding that the service rendered by the applicant, a registered housing society/resident welfare association to its members, is not eligible for exemption under SI.No.77(c) of Notif…

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