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Case Law Details

Case Name : In re TVH Lumbini Square Owners Association (GST AAR Tamilnadu)
Related Assessment Year :
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In re TVH Lumbini Square Owners Association (GST AAR Tamilnadu)

If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Please become a Premium member. If you are already a Premium member, login here to access the full content.

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2 Comments

  1. Venugopal says:

    In a same housing society if one owner (A) is paying Rs 6000 as Monthly Maintenance charges and another owner (B) paying Rs 8000.
    1. How GST is applied?
    2. Does GST be paid by both the owners (A) and (B)? or
    3. Only by owner (B)?

  2. vswami says:

    OFFHAND
    As read and personally understood: In the proceedings before the AAR both sides have addressed the AAR, only with reference to the Departmental ‘Notifications’. So much so, in making her submissions on the applicant’s behalf (see para.3) , the most crucial aspect of the well -settled and largely accepted legal position, – founded on the common law principle- known as the “Doctrine of Mutuality”, which stands adequately supported by the long line of decided court (both HC and SC) cases- have not been, regrettably so , urged / cited.
    On the referred primary legal “ISSUE”, anyone (including GST law pundits actively engaged in field practice , at large) if so care and mind to, is suggested to usefully look up the earlier Posts / Articles , bedsides elsewhere , on this very website @-
    GST on contribution charged by a Residential Welfare Association (see comment)

    GST on Housing Societies for rendering Services to its Members (see comment)

    Housing Association & ‘’Mutuality”- (Supplement II)

    HOUSING ASSOCIATION -Mutuality Principle- Supplement I

    “Mutuality’ – Doctrine of- A Critical Study

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