2019 (1) TMI 1856

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....iabad, Uttar Pradesh, 201002 (hereinafter called the applicant) is an unregistered person under GST having TRN : 091800001064ART. 2. The Applicant is service recipient of third party maintenance services. 3. The Applicant has submitted application for Advance Ruling dated 31-10-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and atta....

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....sp;We have heard the Case, gone through the grounds of the appeal as well as the submissions made during the personal hearing. 8. We observe that the applicant sought Advance Ruling on the following issue :- Whether the members of RWA are liable to pay GST on the services received by them directly from the third party despite maintenance charges being less than Rs. 7,500/- per month? As p....