GST payable on non-returnable Common Maintenance Fund (Deposit)

In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat)

In the instant case, we find that the applicant is a registered entity as an Association of Persons and has a legal existence separate from its members. The applicant is collecting the amounts towards “Common Maintenance Fund (Deposit)” @ Rs.250/- per square foot of built-up area for future supply of services viz. maintenance, repair etc. of the common amenities, facilities, services, conveniences, utilities and common infrastructure of t

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