https://www.taxtmi.com/caselaws?id=787585 Corpus or sinking fund contributions collected by a residential association are advances constituting consideration for future supply of services and therefore attract GST; they are non refundable, earmarked for future or capital works and treated as services under the GST framework, so GST applies. Such contributions are legally distinct from recurring monthly maintenance charges due to differing purpose, accounting treatment and restricted use, and should be classified separately for GST. The time of supply for these corpus contributions is the date of receipt of payment (as advances), triggering GST liability on collection rather than on later utilization. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787585 Corpus or sinking fund contributions collected by a residential association are advances constituting consideration for future supply of services and therefore attract GST; they are non refundable, earmarked for future or capital works and treated as services under the GST framework, so GST applies. Such contributions are legally distinct from recurring monthly maintenance charges due to differing purpose, accounting treatment and restricted use, and should be classified separately for GST. The time of supply for these corpus contributions is the date of receipt of payment (as advances), triggering GST liability on collection rather than on later utilization. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787585