In re Apartment Owners Association of Raj Lake View (GST AAR Karnataka)
Date: February 10, 2026
Subject Matter
Collection of Corpus Fund by Apartment Association is Supply, Not Eligible for Rs 7500 Exemption
Summary
The Authority for Advance Ruling held that the collection of corpus funds by an Apartment Owners' Association from its members for future capital expenditure constitutes a 'supply' under Section 7 of the CGST Act, 2017. Consequently, GST is payable a…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s Apartment Owners Association of Raj Lake View, (herein after referred to as ‘the Applicant or M/s AOARLV,) # 3761, SNN Raj Lake View, 29th, Main, N S Palya Main Road, BTM Layout, 2nd Stage, Bangalore-560076, having GSTIN 29AAGAA4480M1ZB, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104…