Vaishnavi Splendour Home Owners Welfare Association ., In re
Date: January 21, 2020
Subject Matter
For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable. AAR ruling upheld
Summary
The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry and for contributions above Rs 7500/- per member per month, the difference amount alone is liabl…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…