Case Law Details
Case Name : In re Close North Apartment Owner’s Association (GST AAR Haryana)
Related Assessment Year :
Courts :
AAR Haryana Advance Rulings
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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?
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