Apartment Owners Association not liable to Pay GST on share of contribution less than Rs.7500/- per month per member: AAR [Read Order]

The ruling pertained to the taxability of services rendered by Residential Welfare Association to its tenants on the payment of due charges.
AAR - AAR Bengal - Authority for Advance Ruling - Taxscan

The West Bengal Authority for Advance Ruling ( AAR ) in a recent matter before it ruled that the Residential Welfare Association ( RWA ) functioning within an Apartment facility shall not be liable to pay Goods and Service Tax ( GST ) when the membership fees levied on their members are below Rs.7,500/- per…

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