Valley Residents Welfare Society ., In re
Date: September 22, 2022
Subject Matter
GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society
Summary
Supply of services by the applicant to its own members by way of reimbursement of charges or share of contribution for providing services and goods for common use of its member are nil rated under the GST Act, 2017. This is subject to the condition t…
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, HARYANA APPLICANT’S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: 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…