TaxTMI 
TaxTMI 
2023 (10) TMI 469
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.... filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs....
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....tion 12/17-CT dated 28.06.2017, wherein exemption was granted for contributions made up to INR 5,000 per month per member. The limit of INR 5,000 was amended up to INR 7,500 vide Notification No. 2/18 dated 25.01.2018. 4.3 That as the supply of electricity is exempted under GST as per the Notification 02/2017 (Central Tax) dated 28 June 2017 under the heading "Electrical Energy" (HSN Code: 27160000). From the notification', the applicant understands that the Electricity supply is treated as an exempt supply and is not liable to GST. 5. QUESTIONS RAISED: 1. In the present case the common area electricity charges are collected from the members on actual basis. The rate of contribution from each of the members in decided on ....
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...., exemption was granted for a contribution made up to INR 5,000 per month per member. A limit of INR 5,000 was amended up to INR 7,500 vide Notification No. 2/18 dated 25.01.2018, the association would be liable to collect GST in cases where in the contribution from members exceeds Rs 7500/- per month. Should the RWA collect GST on the total contribution in cases where the monthly contribution exceeds Rs. 7500/-or should GST be charged only on the contribution in excess of RS 7500/- per month, in line with the recent judicial pronouncements? 6. PERSONAL HEARING: 1. The authorized representative Ravi Shanker Chittiboyina, CA appeared before the AAR on 24.05.2023 and reiterated their averments in the application submitted and aver....
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....hapter heading '2716 00 00'. As seen from the notification there are no conditions specified for this exemption, therefore the supply of water and electricity as described the notification is exempt. Further the applicant is a mutually aided cooperative society which is collecting electricity charges from its members and paying the same to the Electricity Department without collecting any additional amounts. The rule 33 of the CGST Rules excludes the expenditure or costs incurred by a supplier as a pure agent of the recipient of the supply subject to the conditions prescribed in the rule. The rule also has an illustration for describing a pure agent: "Illustration to rule 33 of the CGST rules: Corporate services firm A is eng....
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....or question no. 2: The Section 13 (2) of the CGST Act enumerates that the time of supply of services shall be the earliest of the date of issue of invoice or the date of receipt of payment. Section 31 (2) states that a registered person supplying taxable services shall issue a invoice either before or after the provision of service. A combined reading of both would make it clear that as an invoice can be issued even prior to provision of a service a time of supply of service will be the date of receipt of advance. In the Sr. no. 11 of GSTR -1 the details of advances received, in the current tax period, by a registered person for which invoice has not been issued needs to be provided under sr. no. 11A. Further, vide notification no. 66....
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....over of the RWA is greater than Rs. 20 lakhs but the monthly maintenance charged per person is less than Rs. 7500/-, then such RWA need not pay tax on the amounts so collected. Therefore they are taxable if the total amount collected by the RWA equal or exceeds Rs. 7500/-. 8. In view of the foregoing, we rule as follows: In view of the above discussion, the questions raised by the applicant are clarified as below: Questions Ruling 1. In the present case the common area electricity charges are collected from the members on actual basis. The rate of contribution from each of the members in decided on the basis of the actual flat area of each of the members. There is no additional loading of any nature on the actual charges, ....