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2020 (3) TMI 1035 - HC - GSTService rendered by the applicant, a registered housing society/resident welfare association to its members - exemption under SI.No.77(c) of Notification No.12/2017-C.T.(Rate) dated 28.06.2017 as amended for CGST and SI.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. The question is whether the petitioner is liable to pay GST if the amount collected exceeds ₹ 7,500/-, for the whole amount or only towards the exceeded amount. The term "upto" employed in the Notification is heavily relied on by the learned counsel for the petitioner to contend that only exceeded amount is liable for the tax and not the whole amount collected. The issue raised needs detailed consideration of this Court. Hence, the respondents are directed to file counter - Post the matter after four weeks.
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