Vaishnavi Splendour Home Owners Welfare Association ., In re

Date: September 17, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable.

Exemption

Summary

i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members? The applicant is liable to  pay CGST and SGST on the amount of contribution received from its members as their activities of amounts…

1. M/s Vaishnavi Splendour Home Owners Welfare Association, (hereinafter called “applicant”), No.12, 3rd Cross, Poojari Layout, Geddalahalli, RMV 2nd Stage, Bengaluru – 560094, having GSTIN number 29AABAV2780J1Z2, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form…

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