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2019 (7) TMI 1160 - AAR - GSTLevy of GST - Quantum of abatement - monthly maintenance charges payable by a Member of the association - If the monthly maintenance charges payable by a Member of the association exceeds ₹ 7,500 per month, the applicant is liable to pay GST only on the amount in excess of ₹ 7,500 or on the entire amount? - S.No. 77 of N/N. 12/2017 - Central tax (Rate) dated 28.06.2017 as amended by N/N. 2/2018 - Central Tax (Rate) dated 25.01.2018. HELD THAT:- In the instant case , this exemption is applicable only if the service by the applicant , a resident welfare association/ housing society to its members by way of reimbursement of charges or share of contribution ,for sourcing of goods or services from a third person for the common use of its members, is up to an amount of 7500 rupees per month per member. In the event the charges or share of contribution goes above 7500 rupees per month per member, such service will not fit the above description and hence, such service is not exempt. Such services are then fully chargeable to GST at the applicable tax rate. Any service either falls within the scope of the description in column (3) or it does not. If a service by the applicant to its members by way of reimbursement of charges or share of contribution ,for sourcing of goods or services from a third person for the common use of its members, is such that it is above 7500 rupees per month, it squarely falls outside the description of Sl No 77 (c) of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 as amended for CGST and of Sl.No. 77 (c) of Notification No. II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended for SGST - GST at appropriate rates are to be charged on the full amount of reimbursement of charges or share of contribution.
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