https://www.taxtmi.com/caselaws?id=789282 Unprocessed water recovered by a homeowners' association from members is not treated as an exempt supply of goods under Entry 99 of Notification No. 2/2017-Central Tax (Rate) because it is recovered as part of the association's service package rather than as a separate sale. Water charges are intrinsically linked to maintenance and upkeep, so they form part of the Home Owners' Association service and must be aggregated with maintenance charges for the exemption threshold under Notification No. 12/2017-Central Tax (Rate). Once the threshold is crossed, the composite service is taxable under SAC 999598 at 18%, and separate invoicing or recovery at actuals does not exclude the charges from the taxable value absent valid pure agent treatment. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789282 Unprocessed water recovered by a homeowners' association from members is not treated as an exempt supply of goods under Entry 99 of Notification No. 2/2017-Central Tax (Rate) because it is recovered as part of the association's service package rather than as a separate sale. Water charges are intrinsically linked to maintenance and upkeep, so they form part of the Home Owners' Association service and must be aggregated with maintenance charges for the exemption threshold under Notification No. 12/2017-Central Tax (Rate). Once the threshold is crossed, the composite service is taxable under SAC 999598 at 18%, and separate invoicing or recovery at actuals does not exclude the charges from the taxable value absent valid pure agent treatment. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789282