https://www.taxtmi.com/caselaws?id=398618 Housing society maintenance of layout facilities supplied to members for consideration is a taxable supply under GST because the activity constitutes service in the course of business. The housing society exemption applies only to eligible common services and only up to the prescribed per-member threshold for the relevant tax period; amounts above that limit are taxable. Separate monthly water charges are exempt as water supply, but if water charges are bundled with other contributions they must be included in threshold computation. Collections linked to a member's sale of a site as an endowment fund do not qualify as reimbursement for common services and are taxable. en-us Fri, 11 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398618 Housing society maintenance of layout facilities supplied to members for consideration is a taxable supply under GST because the activity constitutes service in the course of business. The housing society exemption applies only to eligible common services and only up to the prescribed per-member threshold for the relevant tax period; amounts above that limit are taxable. Separate monthly water charges are exempt as water supply, but if water charges are bundled with other contributions they must be included in threshold computation. Collections linked to a member's sale of a site as an endowment fund do not qualify as reimbursement for common services and are taxable. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398618