https://www.taxtmi.com/caselaws?id=398618 The ruling determined that maintenance activities funded by member contributions are subject to GST. Lump-sum maintenance charges are taxable if the amount utilized per member per month exceeds Rs. 7,500. Water charges collected separately are exempt from GST, but if included in total contributions, they are subject to the Rs. 7,500 threshold for exemption. Lump-sum endowment funds collected from members selling their sites are taxable at 18%. The exemption under Notification No. 12/2017 applies only if maintenance charges do not exceed Rs. 7,500 per month per member. en-us Fri, 11 Sep 2020 00:00:00 +0530 Sat, 27 Feb 2021 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398618 The ruling determined that maintenance activities funded by member contributions are subject to GST. Lump-sum maintenance charges are taxable if the amount utilized per member per month exceeds Rs. 7,500. Water charges collected separately are exempt from GST, but if included in total contributions, they are subject to the Rs. 7,500 threshold for exemption. Lump-sum endowment funds collected from members selling their sites are taxable at 18%. The exemption under Notification No. 12/2017 applies only if maintenance charges do not exceed Rs. 7,500 per month per member. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398618