AAR considers retro GST amendment, holds that tax applies on CHS’ maintenance charges

MUMBAI: Recently the authority for advance rulings ( AAR ),  Maharashtra  bench, has held that goods and services tax (GST) is chargeable against the maintenance charges collected by a co-operative housing society ( CHS ) from its members, if it is in excess of Rs. 7,500 per month.  The AAR took into consideration a retrospective amendment dating back to July 1, 2017, made by the&nb…