https://www.taxtmi.com/caselaws?id=787639 Recovery of water and electricity charges by a homeowners association constitutes part of its taxable maintenance services under the definition of "supply" and is includible in the value of the association's service; electricity recoveries cannot be excluded under the pure agent rule because the association procures and uses electricity in furtherance of its services. Non refundable corpus contributions are advances for future supply and constitute consideration, attracting GST at the time of receipt. Monthly community centre upkeep charges qualify for exemption only up to the statutory per member maintenance ceiling; amounts exceeding the ceiling are taxable when aggregated with other maintenance charges. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 11:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787639 Recovery of water and electricity charges by a homeowners association constitutes part of its taxable maintenance services under the definition of "supply" and is includible in the value of the association's service; electricity recoveries cannot be excluded under the pure agent rule because the association procures and uses electricity in furtherance of its services. Non refundable corpus contributions are advances for future supply and constitute consideration, attracting GST at the time of receipt. Monthly community centre upkeep charges qualify for exemption only up to the statutory per member maintenance ceiling; amounts exceeding the ceiling are taxable when aggregated with other maintenance charges. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787639