GST on housing association maintenance charges: interim protection granted for tax only on amounts above the exemption threshold.

At the interim stage, the housing association contended that GST on monthly maintenance charges is payable only on the amount exceeding the Rs. 7,500 exemption threshold, not on the full collection. The Madras High Court found the issue needed detailed consideration, directed the respondents to file a counter-affidavit, and posted the matter for further hearing. Pending final adjudication, it granted interim permission to pay GST only on the excess over Rs. 7,500 per month.

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Issues: Whether, at the interim stage, GST on monthly maintenance charges collected by a housing association is payable only on the amount exceeding the exemption limit of Rs. 7,500 per month, and whether the matter required further counter-affidavit before final adjudication.

Analysis: The order records the petitioner's contention that the exemption notification permits levy only on the excess over Rs. 7,500 per month, not on the entire collection. The Court found that the issue required detailed consideration and directed the respondents to file a counter. Pending further hearing, it granted interim permission to pay GST only on the amount exceeding Rs. 7,500.

Outcome: No final adjudication was made on the exemption issue. Counter-affidavit was called for, the matter was posted for further hearing, and interim protection was granted to the petitioner.

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