GST on amount collected by RWA from members for setting up corpus fund

In re M/s Vaishnavi Splendour Home Owners Welfare Association (GST AAR Karnataka)

i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members?

The applicant is liable to pay CGST and SGST on the amount of contribution received from its members as their activities of amounts to taxable supply of service.

ii. If the answer to (i) above is “yes”, whether it can avail the benefit of Please become a Premium member. If you are already a Premium member, login here to access the full content.