Greenwood Owners Association Vs Union Of India
Date: July 1, 2021
Subject Matter
GST to apply only on sums in excess of ₹7,500 i.r.o monthly contribution to Resident Welfare Association
Summary
Exemption Notification must be interpreted strictly. The plain words employed in Entry 77 being, ‘upto’ an amount of 7,500/- can thus only be interpreted to state that any contribution in excess of the same would be liable to tax.&n…
All petitioners are Resident Welfare Associations (RWA) in apartment complexes, barring one individual, who is a resident in an apartment. 2. The petitioner in W.P.No.27100 of 2019 challenges an order of the Authority for Advance Ruling (AAR) levying tax on the entirety of the contribution by him to a RWA and the petitioners in W.P.Nos.5518 and 1555 of 2020 and 30004 of 2019 challenge Circular No.…