In re Prestige North West Country Owners Associations (GST AAR Karnataka)
Date: March 15, 2026
Subject Matter
RWA Water Supply Considered Service; Aggregates with Maintenance for GST Exemption Threshold
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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATKA M/s Prestige North West Country Owners Associations (M/s PNWCOA), (herein after referred to as the Applicant), # Plot No. SY No.61/5, Prestige North West Country, Doddaballapur Road, having GSTIN 29AADAP0511H1ZU, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 20…