https://www.taxtmi.com/caselaws?id=423410 The Authority ruled that GST is not applicable on monthly collections not exceeding Rs.7500 per member, even if the society's annual turnover exceeds Rs.20 lakhs. However, GST at 18% applies when the combined monthly maintenance and sinking fund exceeds Rs.7500 per member, with tax levied on the entire amount, not just the excess. The Authority clarified that common area electricity charges collected along with maintenance fees are exempt from GST, as these represent recovery of actual costs incurred by the RWA on behalf of members. en-us Fri, 03 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423410 The Authority ruled that GST is not applicable on monthly collections not exceeding Rs.7500 per member, even if the society's annual turnover exceeds Rs.20 lakhs. However, GST at 18% applies when the combined monthly maintenance and sinking fund exceeds Rs.7500 per member, with tax levied on the entire amount, not just the excess. The Authority clarified that common area electricity charges collected along with maintenance fees are exempt from GST, as these represent recovery of actual costs incurred by the RWA on behalf of members. Case-Laws GST Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423410