Emerald Court Co-operative Housing Society Limited ., In re
Date: July 13, 2021
Subject Matter
Applicant society and its members are 'distinct persons' in view of the amended Section 7. GST payable on maintenance charges.
Summary
Question: – Determination of the liability to pay GST on Maintenance charges. Answer:- In view of the amended Section 7 of the CGST Act, 2017. we find that the applicant society and its members are distinct persons and the amounts received by 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” respectively] by M/s. Emerald Court Cooperative Housing Society Limited , the applicant, seeking an advance ruling in respect of the following questions. Determination o…