2022 (6) TMI 251

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....L GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Jayabheri orange county owners association Sy No 117,119,128/A,128/AA And 129, Nanakramguda, Serilingampally, Rangareddy, Telangana 500032 (36AABAJ1713B1ZD) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of C....

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....ssion of the application. The application is therefore, admitted 4. Brief facts of the case: M/s. Jayabheri Orange County Owners Association is a Resident Welfare Association (RWA) collecting monthly maintenance charges, certain annual fee by name sinking fund and charges for electricity used in common area. They are desirous of clarification as to whether these collections are liable to tax....

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.... sq. ft pro rata charged to respective member's flat carpet area? 6. Personal Hearing: The Authorized representatives of the unit namely Ayyappa Kandula, CA attended the personal hearing held on 16-02-2022. The authorized representatives reiterated their averments in the application submitted and requested to dispose their application on merits at the earliest. 7. Discussion & Findings: ....

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....e annual turnover of the RWA is greater than Rs.20 lakhs but the monthly maintenance charged per person is Rs. 7500/- or less, then such RWA need not pay tax on the amounts so collected. Any amounts collected periodically along with the monthly maintenance charges are covered under Entry 77 of Notification No. 12/2017. Therefore they are taxable if the total amount collected by the RWA, by what....