2020 (3) TMI 1035

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....that the order impugned in this writ petition passed by the Advance Ruling Authority, holding that the service rendered by the applicant, a registered housing society/resident welfare association to its members, is not eligible for exemption under SI.No.77(c) of Notification No.12/2017-C.T.(Rate) dated 28.06.2017 as amended for CGST and SI.No.77(c) of Notification No.II(2)/CTR/532(d-15)/2017 vide ....

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.... by further Notification No.02/2018- C.T. (Rate) dated 25.01.2018, there is an exemption provided from payment of GST upto the amount of Rs. 7,500/-. Now, the question is whether the petitioner is liable to pay GST if the amount collected exceeds Rs. 7,500/-, for the whole amount or only towards the exceeded amount. The term "upto" employed in the Notification is heavily relied on by the learned c....