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Case Law Details

Case Name : In re Close North Apartment Owner’s Association (GST AAR Haryana)
Related Assessment Year :
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In re Close North Apartment Owner’s Association (GST AAR Haryana)

Question 1. Whether GST is applicable on the Common Area Electricity charges collected, on actual basis, by the Applicant from the residents of the apartment complex, or not?

Yes at the rate of 18% (SGST 9%+CGST 9%)

Question 2. Whether GST is applicable on the Common Area Electricity charges collected, with a margin, by the Applicant from the residents of the apartment complex, or not?Please become a Premium member. If you are already a Premium member, login here to access the full content.

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