https://www.taxtmi.com/caselaws?id=446546 AAR West Bengal ruled that RWA services lose complete exemption under Notification 12/2017 when monthly contributions exceed Rs. 7,500, making the entire amount taxable rather than just the excess. GST applies to corpus fund collections as they constitute advance payments for future services under Section 2(31) of GST Act. Common area electricity charges recovered on actual basis are taxable as part of composite supply of maintenance services when exemption threshold is exceeded. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446546 AAR West Bengal ruled that RWA services lose complete exemption under Notification 12/2017 when monthly contributions exceed Rs. 7,500, making the entire amount taxable rather than just the excess. GST applies to corpus fund collections as they constitute advance payments for future services under Section 2(31) of GST Act. Common area electricity charges recovered on actual basis are taxable as part of composite supply of maintenance services when exemption threshold is exceeded. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446546