https://www.taxtmi.com/caselaws?id=787810 Entry No.77 exemption for common-use supplies applies on a monthly basis and cannot be aggregated annually or by invoicing period. Water procured and distributed by the association is incidental to a composite maintenance service and therefore not entitled to the standalone goods exemption. Corpus/sinking fund collections are advances for future supplies and attract GST on receipt under time-of-supply rules. Accounting treatments such as depreciation do not alter levy, valuation or timing. Sinking/repair fund contributions must not be clubbed with recurring monthly maintenance for the Rs.7,500 exemption. Voluntary festival donations lack consideration and are not taxable. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787810 Entry No.77 exemption for common-use supplies applies on a monthly basis and cannot be aggregated annually or by invoicing period. Water procured and distributed by the association is incidental to a composite maintenance service and therefore not entitled to the standalone goods exemption. Corpus/sinking fund collections are advances for future supplies and attract GST on receipt under time-of-supply rules. Accounting treatments such as depreciation do not alter levy, valuation or timing. Sinking/repair fund contributions must not be clubbed with recurring monthly maintenance for the Rs.7,500 exemption. Voluntary festival donations lack consideration and are not taxable. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787810