Corpus Fund Collected by Housing Society taxable under GST as It Is Advance for Future Services

In re Apartment Owners Association of Raj Lake View (GST AAR Karnataka) GST Payable on Corpus Fund at Time of Collection Because It Is Advance Under GST Law;   ₹7,500 Monthly GST Exemption Not Available for Corpus Fund Because It Is Separate from Maintenance Charges;  Housing Society Corpus Fund Cannot Be Treated as Deposit Because It Represents Consideration for Services;  Corpus Fund and Maintenance Charges Treated Differently for GST Because Their Nature and Purpose Differ;  GST Liability on Housing Society Corpus Fund Arises on Receipt Because Time of Supply Is Payment Date;  Apart...