The Close North Apartment Owner’s Association ., In re
Date: August 31, 2022
Subject Matter
GST is applicable on the Common Area Electricity charges collected, on actual basis from the residents of the apartment complex
Summary
Question 1. Whether GST is applicable on the Common Area Electricity charges collected, on actual basis, by the Applicant from the residents of the apartment complex, or not? Yes at the rate of 18% (SGST 9%+CGST 9%) Question 2. Whether GST is applica…
1. APPLICANT’S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: 1.1 To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of b…