GST Applicable on Water Charges for Residential Society Under Contract II; Linked to Maintenance Services in Contract I.

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Full Text of the Document

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....Levy of GST - water charges collected from the customers (residential society) for supply of water under Contract Il - The supply of water in Contract-Il and supply of maintenance services in Contract-I are to the same society (RWA) and relevant to each other, hence there appears no case of direct supply of water by the applicant to the individual residents of the society(RWA). - the applicant is required to pay GST as applicable on Contract-I. - AAR....