Case LawOrder No. KAR.ADRG/12/2026
Sandeep Vihar Owners Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- February 10, 2026
- Type:
- Advance Ruling
- Members:
- Kalyan Ramarao, Siva Kumar
Subject
RWA Charges for Water, Electricity, Corpus Fund, and Community Centre are Taxable Services
SupplyTime Of SupplyComposite SupplyConsiderationBusiness
Summary
The Authority for Advance Ruling held that an Apartment Owners' Association's (RWA) collection of charges for water, common area electricity, a corpus fund, and community centre upkeep are all taxable supplies under GST. These recoveries are consider…