Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]

AAR - West Bengal AAR - GST - Common area Electricity Charges - TAXSCAN

The West Bengal Authority for Advance Ruling ( AAR ) has held that the common area electricity charges collected by Residential Welfare Associations ( RWAs ) from their members are deemed part of a composite supply and are liable to Goods and Services Tax ( GST ) if the service provided does not qualify for…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader