Case Law Details
In re Ashok Nagar Co Op Housing Societies Association Ltd (GST AAR Maharashtra)
The present application has been filed under Section 97 of the Central Goods and Services Tax 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the GST and MGST Act” respectively) by M/S. Ashok Nagar Co Op Housing Societies Association Ltd. applicant, seeking an advance ruling in respect of the following questions.
1. Whether GST is applicable if monthly contribution from members is Rs.3500 and total contribution is Rs.42, 01,200?
2. Whether GST is applicable to association of CHSL who is collecting Rs.35000 as monthly contribution from each of the 10 society?
3. If in question 2 answer is YES, then we can opt to pay tax under composition scheme @6 %.
Applicant filed online application and Advance Ruling office requested via email for hard copy of their application in four sets. The applicant requested via email dated 13.06.2022 that they may be allowed to voluntarily withdraw their subject application filed on 10.08.2020.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Application in GST ARA Form No. 01 of by MIS. Ashok Nagar Co Op Housing Societies Association Ltd, vide reference Online ARA Application Dated 10.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
