Case LawAdvance Ruling No. KAR ADRG 13/2026
Godrej United Owner's Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- February 10, 2026
- Type:
- Advance Ruling
- Members:
- Rajesh Ramarao, Siva Kumar
Subject
Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.
SupplyTime Of SupplyComposite SupplyConsideration
Summary
The Authority for Advance Ruling (AAR) partially allowed the applicant's request, clarifying the GST implications for an apartment owners' association. It ruled that the Rs. 7,500 exemption for common area maintenance is applicable per member per mon…