https://www.taxtmi.com/caselaws?id=757670 AAR West Bengal ruled that GST exemption under Serial No. 77 of Notification 12/2017 applies on member-specific basis for RWAs. If monthly maintenance collected from a member is Rs. 7,500 or less, no GST liability arises on that amount, regardless of higher collections from other members. The exemption is determined individually per member rather than collectively for the entire RWA. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757670 AAR West Bengal ruled that GST exemption under Serial No. 77 of Notification 12/2017 applies on member-specific basis for RWAs. If monthly maintenance collected from a member is Rs. 7,500 or less, no GST liability arises on that amount, regardless of higher collections from other members. The exemption is determined individually per member rather than collectively for the entire RWA. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757670