Sandeep Vihar Owners Association ., In re
Date: February 10, 2026
Subject Matter
RWA Charges for Water, Electricity, Corpus Fund, and Community Centre are Taxable Services
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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Sandeep Vihar Owners Association, (herein after referred to as ‘the Applicant or M/s SVOA,) # AWHO, SANDEEP VIHAR, HOSKOTE WHITEFIELD ROAD, BANGLAORE, Bengaluru Urban, Karnataka, 60067, having GSTIN 29AAPAS4383L1ZK, have filed an application for advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST R…