Correct Approach Of The Madras High Court Single Bench On GST On Maintenance Charges By Residents Welfare Association

A propos to the article  "A critical approach to Madras High Court single bench decision on GST on maintenancecharges by Residents Welfare Association" , what the author seems to have missed is what the Hon'ble Supreme Court has said in  Govind Saran Ganga Saran Vs Commissioner of Sales Tax [1] , way back in 1985 which continue to hold field even today. The first is the character of the…