Prinsep Association Of Apartment Owners ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- April 1, 2024
- Type:
- Advance Ruling
- Members:
- Shrawan Kumar, Devi Prasad Karanam
Subject
Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.
Summary
The case law involves a Residents' Welfare Association (RWA) seeking an advance ruling on the applicability of GST on various contributions and charges collected from its members. The ruling clarifies that: - Contributions exceeding the threshold…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1. This Appeal has been filed by M/s Prinsep Association of Apartment Owners having GSTIN: 19AAKAP4502F1ZL at 1, New Bata Road, Calcutta Riverside, P.S. Maheshtala, Kolkata – 700140 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 22/WBAAR/2023-24 dated 29.11.2023 (hereinafter re…