https://www.taxtmi.com/caselaws?id=387975 The Apartment Owners Association is liable to pay GST on maintenance charges collected from members as it constitutes a taxable supply of services. The association qualifies for exemption under entry no. 77 of Notification No. 12/2017 for services provided to members up to Rs. 7,500 per month per member. The exemption is applied on a per flat basis for members owning multiple flats. If maintenance charges exceed Rs. 7,500, the entire amount becomes taxable. Additionally, electricity charges paid to BESCOM and recovered from members are subject to GST, while Corpus/Sinking Fund collected is not taxable at the time of collection but when utilized for services. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387975 The Apartment Owners Association is liable to pay GST on maintenance charges collected from members as it constitutes a taxable supply of services. The association qualifies for exemption under entry no. 77 of Notification No. 12/2017 for services provided to members up to Rs. 7,500 per month per member. The exemption is applied on a per flat basis for members owning multiple flats. If maintenance charges exceed Rs. 7,500, the entire amount becomes taxable. Additionally, electricity charges paid to BESCOM and recovered from members are subject to GST, while Corpus/Sinking Fund collected is not taxable at the time of collection but when utilized for services. Case-Laws GST Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387975