Electricity & Water Charges Recovered by Housing Society Taxable Under GST

In re Sandeep Vihar Owners Association (GST AAR Karnataka) The Authority for Advance Ruling (AAR), Karnataka, examined an application filed by an apartment owners’ association registered under the Karnataka Societies Registration Act, 1960. The association manages and maintains a residential complex developed by the Army Welfare Housing Organisation for Indian Army personnel, including serving soldiers, veterans, war widows, and their families. The association is responsible for security, housekeeping, waste management, supply of potable water, and maintenance of common facilities. It recove...