In re Solitaire Apartment Owners Association (GST AAR Karnataka)
The applicant, an apartment owners’ association registered under the Karnataka Apartment Owners Act, 1972, filed an application for advance ruling under the CGST Act, 2017 and KGST Act, 2017. The association provides maintenance services, along with water and electricity supply, to its members and collects contributions periodically through invoices.
The applicant sought clarification on multiple GST-related issues arising from its activities. These included whether GST is applicable on common area electricity charges and water charges collected from members on a reimbursement basis without any additional markup, whether such electricity charges are exempt considering electricity is an exempt supply, whether such collections constitute reimbursement rather than supply under GST, and whether the association qualifies as a “pure agent” in these transactions.
Before the Authority could examine the merits of the issues raised, the managing committee of the applicant, through a letter dated 15.01.2026, informed the Authority of its decision to withdraw the application for advance ruling.
In view of this withdrawal, the Authority for Advance Ruling, Karnataka, disposed of the application without providing any findings or conclusions on the questions raised. Consequently, no determination was made on GST applicability, exemptions, or the nature of the transactions in question.
