Godrej United Owner's Association ., In re
Date: February 10, 2026
Subject Matter
Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.
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…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s Godrej United Owner’s Association (herein after referred to as the Applicant), #No.30, Survey 28/2, Godrej United, Hoodi Village, Krishnarajapuram Hobi, Whitefield Road, Bengaluru-560048, having GSTIN 29AAHAG1194P1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules…