Case LawOrder No. KAR. ADRG 15/2026
Prestige North West Country Owners Associations ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 15, 2026
- Type:
- Advance Ruling
- Members:
- Rajesh Ramarao, Sivakumar
Subject
RWA Water Supply Considered Service; Aggregates with Maintenance for GST Exemption Threshold
ValuationSupplyComposite SupplyConsideration
Summary
The Authority for Advance Ruling has dismissed the application, holding that the supply of unprocessed water by an Owners' Association to its members is a component of "Home Owners' Association services," not an independent supply of goods. Consequen…