A Critical Approach To Madras High Court Single Bench Decision On GST On Maintenance Charges By Resident Welfare Associations

T he recent judgement of the Madras High Court in  Greenwood Owners Association v. Union of India WP 5518&1555 of 2020 dated 01.07 2021  quashing the order of the Authority for Advanced Ruling ("AAR") dated 21.06.2019 and holding that Goods and Service Tax ('GST') is payable on maintenance amounts charged by Residential Welfare Associations ('RWAs') in excess of Rs 7500/- seem to be…